CLA-2-87:OT:RR:NC:N2:201
Carlo Berro
Dreamcars Enterprises Inc
12972 Hesperia Rd
Victorville, CA 92395
RE: The tariff classification of a Racing Go Kart chassis without an engine and tires from the Czech
Republic.
Dear Mr. Berro:
In your letter dated February 5, 2026, you requested a tariff classification ruling.
The item under consideration has been identified as the “Blue Phoenix Swift,” a racing go-kart chassis
imported in kit form without an engine or tires. You state that, depending on what type of racing or
competitive class the driver wishes to participate in, there are different power plants that can be installed to
change the vehicle’s driving characteristics. In your request, you included illustrations, sales literature, and
an assembly video. You state that the Blue Phoenix Swift is designed to have either a 175cc two stroke,
100cc two stroke, 125cc two stroke, 196cc 4 stroke, or an electric motor installed as a prime mover.
The go-kart is imported in a disassembled state with all the components needed to build the go-kart. While
not imported in the kit, you state that the go-kart is designed for 10 x 4.50-5 tires, which like the prime
mover, is driver determined for the type of racing and track conditions.
You state that, except for the outer body plastic components like fenders, fender bumpers and fairings that are
made in Italy, the rest of the components including the chassis are made in the Czech Republic. The tubular
Blue Phoenix chassis is made from chrome-molybdenum (Cr-Mo) steel tubes.
The applicable subheading for the Blue Phoenix Swift - Racing Go Kart chassis will be 8703.90.0100,
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 than those of heading 8702), including
station wagons and racing cars: Other.” The rate of duty will be 2.5 percent ad valorem.
The 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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 Matthew Sullivan at [email protected].
Sincerely,
(for)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division