CLA-2-87:RR:NC:MM:101 H88632
Mr. John F. Jäger
Customs Compliance Manager
Toyota Tsusho America, Inc.
702 Triport Road
Georgetown, Kentucky 40324
RE: The tariff classification of a Coms Electric Vehicle from Japan
Dear Mr. Jäger :
In your letter dated February 11, 2002 you requested a tariff classification ruling.
You submitted literature depicting the Coms Electric Vehicle that you state comes in many model variations: Basic, Delivery, Open, and Pipe-deck. You state that in the United States these would all be used for off-road use only – golf courses or in plants. You state that these vehicles can go on one charge a distance of 80 km/50 miles. The Coms vehicle’s top speed is 50 km/hr or 31 mph. Also, depending on which vehicle is purchased, a full recharge will take from 8-13 hours.
The applicable subheading for the Coms Electric Vehicle will be 8709.11.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles. The rate of duty will be Free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert DeSoucey at 646-733-3008.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division