CLA-2-87:OT:RR:NC:N1:101
Robert Howard English
Shadöw System
PO Box 2926
Niagara Falls, NY 14302
RE: The tariff classification of recreational All-Terrain Vehicles (ATVs) from an unspecified country
Dear Mr. English:
In your letter you requested a tariff classification ruling.
The items under consideration have been identified as two (2) versions of the Chironex Komodo ATV. In your request you state that both are left hand drive.
The first version has been identified as the Chironex Komodo Spartan. It is equipped with a 500cc EFI (Electric Fuel Injector) engine, a 2450mm wheelbase, a ground clearance of 310mm, and a top speed of 80kph (49.7mph). In addition it is equipped with a five (5) speed manual transmission with reverse and has a maximum climb angle of 30°. The Spartan is 3140mm L x 1850mm W x 1580mm H, has a Net weight of 598 kg (1318 lbs.)/Gross weight of 680 kg (1499 lbs.). You state that the Spartan will be imported with a 1500lb winch, windshield, spare tire and cargo net.
The applicable classification subheading for the Chironex Komodo Spartan will be 8703.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Motor cars and other motor vehicles principally designed for the transport of persons … : Other vehicles, with spark-ignition internal combustion reciprocating piston engine: Of a cylinder capacity not exceeding 1,000 cc". The general rate of duty will be 2.5%
The second version has been identified as the Chironex Komodo 1100cc 4x4. It is equipped with a 1100cc DOHC (Double Over Head Cam) engine, a 2450mm wheelbase, a ground clearance of 310mm, and a top speed of 120kph (74.5mph). In addition it is equipped with a five (5) speed manual transmission with reverse. The 100cc 4x4 is 3140mm L x 1850mm W x 1580mm H, has a net weight of 610kg (1344 lbs.)/Gross weight of 700kg (1543 lbs.). You state that the 100cc 4x4 will be imported with a 2500lb winch, windshield, spare tire and cargo net.
The applicable classification subheading for the Chironex Komodo 1000cc 4x4 will be 8703.22.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Motor cars and other motor vehicles principally designed for the transport of persons … : Other vehicles, with spark-ignition internal combustion reciprocating piston engine: Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc ". The general rate of duty will be 2.5%
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Matthew Sullivan at (646) 733-3013.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division