INFO-2:OT:RR:NC:N2:201
Louis DeCuzzi
L&R Racing dba DRR Inc.
1261 Industrial Parkway
Brunswisk, Ohio 44212
RE: The tariff classification of 4-wheeled All-Terrain Vehicles (ATVs)
Dear Mr. DeCuzzi:
This is in response to your submission on June 22, 2020, requesting a ruling on the classification of ATVs exported from the United States.
Pursuant to 19 C.F.R. Part 177, U.S. Customs and Border Protection (CBP) issues rulings concerning, among other things, the tariff classification of imported articles. Since this transaction involves an export from the United States, this office will issue an "information letter" pursuant to the authority of 19 C.F.R. 177.1(d) (2). It is expressly noted that information letters are intended to assist importers in their Customs transactions, but do not have the binding effect of a ruling letter.
The items under consideration have been identified as two (2) electric 4-wheel ATVs for off-road usage.
The first ATV has been identified as the Stealth E-ATV. It has a max speed of 35 mph, a 5kw motor and a net weight of 469 lbs.
The second ATV has been identified as the EV Safari. It has a max speed of 40 mph, a 7.5kw motor and a net weight of 589 lbs.
The applicable subheading for the Stealth E-ATV and EV Safari will be 8703.80, HTSUS, which provides for "Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: Other vehicles, with only electric motors for propulsion".
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division