CLA-2-87:OT:RR:NC:N:2:206
Michele Lehat, Esq.
Grunfeld Desiderio Lebowitz Silverman & Klestadt LLP
599 Lexington Ave Floor 36
New York, NY 10022
RE: The tariff classification of electric vehicle bodies from China
Dear Ms. Lehat, Esq.:
In your letter dated November 13, 2025, you requested a tariff classification ruling of electric vehicle bodies,
which you filed on behalf of Wink Motors, Inc.
The items under consideration are vehicle bodies (or “shells”), Model Number RG MK3 SKD, for use in the
domestic assembly of electric vehicles in the United States. The imported bodies consist of a steel sheet
frame in a hatchback configuration and are equipped with doors; a sheet steel floor pan; plastic front and rear
bumper areas; a windshield; a dashboard; and suspension and rear axle components including springs,
shocks, steering mechanisms, brakes, and electrical components.
You state that in their imported condition, the body shells are non-functional and cannot operate as vehicles.
The imported bodies will not include the following essential components, which will instead be assembled
domestically after importation: the vehicle drive motor; lithium ferrous phosphate battery pack; vehicle motor
control computer; heavy-duty wiring for the drive components; road wheels; tires; steering wheel; carpeting;
rear folding bench seats; front driver’s and passenger’s bucket seats (sliding/tilting); interior carpeting;
optional solar panels; and other critical components.
Following importation, the bodies will undergo extensive assembly operations in the United States. These
operations will include integration of the drive motor, battery, control computer, wiring, wheels and tires, as
well as the installation of all other aforementioned components necessary to produce a finished vehicle.
The completed vehicles are fully electric, fully enclosed, designed for personal transportation, and have a
maximum speed of 25 mph. Wink Motors is registered with the National Highway Traffic Safety
Administration (NHTSA) and the U.S. Department of Transportation (DOT) as a manufacturer.
The applicable subheading for the electric vehicle bodies, Model Number RG MK3 SKD, will be
8707.10.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bodies
(including cabs), for the motor vehicles of headings 8701 to 8705: For vehicles of heading 8703: For
passenger automobiles.” The general rate of duty will be 2.5 percent, ad valorem.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 10 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 8707.10.0020, HTSUS, listed above.
Effective May 3, 2025, Presidential proclamation 10908 imposed additional tariffs on certain automobile
parts. Additional duties on automobile parts of 25 percent are reflected in Chapter 99, heading 9903.94.05,
as provided in subdivision (g) of U.S. note 33 to this subchapter. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.94.05, in addition to subheading
8707.10.0020, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of China, Hong
Kong, and Macau will be subject to an additional ad valorem rate of duty of 10 percent. Your product falls
within an excepted subheading. At the time of entry, you must report the Chapter 99 heading applicable to
your product classification, i.e. 9903.01.33, in addition to subheading 8707.10.0020, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 8707.10.0020, 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 subheading 8707.10.0020, 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, including
information on exclusions and their effective dates, 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/programs-administration/trade-remedies, respectively.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
Please note that this product may be subject to antidumping duties or countervailing duties (AD/CVD). When
there is a question as to whether merchandise is subject to an antidumping or countervailing duty order or
considered to be defined by the scope of an order, such a determination is governed by the U.S. Department
of Commerce’s International Trade Administration (“Commerce”). Commerce issues scope rulings to
determine whether merchandise which is in commercial production is covered by the scope of an
antidumping or countervailing duty order. Commerce’s scope rulings are separate and distinct from decisions
issued by CBP regarding tariff classification and country of origin for purposes such as duty assessment and
marking.
To seek a scope ruling, please visit the website of Commerce’s International Trade Administration. A guide
to seeking a scope ruling can be found at
https://access.trade.gov/help/Scope_Ruling_Guidance_(4.1.2022).pdf. A list of current AD/CVD
investigations at the United States International Trade Commission can be viewed on its website at
http://www.usitc.gov. Additionally, messages sent by Commerce to CBP regarding AD/CVD cash deposits
and liquidation can be searched using ACE or CBP’s search tool at
https://trade.cbp.dhs.gov/ace/adcvd/adcvd-public/#.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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,
(for)
Deborah Marinucci
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division