CLA-2-87:OT:RR:NC:N2:206
Kenneth D. Smartt
Trophy Off-Road Karts LLC
4301 San Dario Ave
Laredo, TX 78041
RE: The tariff classification of a go-kart chassis from China
Dear Mr. Smartt:
In your letter, dated June 17, 2021, you requested a tariff classification ruling. Pictures and other descriptive literature were provided upon request from this office.
The item under consideration is a Go-Kart Frame/Chassis consisting of Number 20 steel. You state that the chassis is imported without the engine or any other components. When fully assembled, the off-road go-kart is designed for children of 10 years old and over for recreational purposes. The go-kart is powered by a gas engine and operated only by a gas pedal and brake pedal. There is no manual clutch or transmission. The go-kart is sold with a speed governor set at approximately 12 miles per hour (mph). The governor can be removed and the speed will increase to a maximum of 27mph.
The applicable subheading for the Go-Kart Frame/Chassis will be 8708.99.8180, HTSUS, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other: Other.” The general rate of duty will be 2.5% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8708.99.8180, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheadings 8708.99.8180, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 https://hts.usitc.gov/current.
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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division