CLA-2-87:OT:RR:NC:N2:201

Karam Salih
Autophox LLC
1923 Highway 6 S
Houston, TX 77077

RE: The tariff classification of an electric vehicle from China

Dear Mr. Salih:

In your letter dated March 29, 2026, you requested a tariff classification ruling.

The item under consideration has been identified as the Torque GT, a three-wheeled motor vehicle.

The Torque GT is equipped with:

A 7.5 kW electric motor A maximum top speed of 50 miles-per-hour A 100-mile range with full charge A 14-kWh lithium iron phosphate battery Seating for two occupants, side by side Steering wheel with foot-operated accelerator and brake pedal Fully enclosed cabin with two doors, fixed roof, and windshield

In addition, you state that the Torque GT is equipped with seat belts, side mirrors, headlights, and taillights. You state that the vehicle is designed to be used on public roads and ways.

In your request, you suggest classification of the Torque GT in heading 8711, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motorcycles (including mopeds) and cycles fitted with an auxiliary motor….” We disagree.

The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs. The ENs to 87.03 states, in part: “The heading also covers lightweight three-wheeled vehicles such as: - those fitted with motorcycle engine and wheels, etc. which, by virtue of their mechanical structure, possess the characteristics of conventional motor cars, that is motor car type steering system (e.g., a steering system based on the Ackerman principle) or both reverse gear and differential….” The classification of certain motor vehicles in this heading is determined by certain features. The following features are indicative of the design characteristics generally applicable to the vehicles which fall in this heading:

a) Presence of permanent seats with safety equipment (e.g., safety seat belts or anchor points and fittings for installing safety seat belts) for each person or the presence of permanent anchor points and fittings for installing seats and safety equipment in the rear area behind the area for the driver and front passengers; such seats may be fixed, fold-away, removable from anchor points or collapsible;

e) Presence of comfort features and interior finish and fittings throughout the vehicle interior that are associated with the passenger areas of vehicles (e.g., floor carpeting, ventilation, interior lighting, ashtrays)

It appears from the photos that you submitted, that the Torque GT is designed with many of these features.

Classification of goods in the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation (GRIs). GRI 1 states “... classification shall be determined according to the terms of the headings ....” General Note 3 (h) (vi) to the HTSUS states “... a reference to “headings” encompasses subheadings indented thereunder.” 8703.80 provides for “Motor cars and other motor vehicles principally designed for the transport of persons…: Other vehicles, with only electric motors for propulsion.”

The applicable subheading for the Torque GT will be 8703.80.0020, HTSUS, which provides for “Motor cars and other motor vehicles principally designed for the transport of persons…, including station wagons and racing cars: Other vehicles, with only electric motors for propulsion: With an EPA-rated range not exceeding 250 miles: New.” The general 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 P. Forkan
Director
National Commodity Specialist Division