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NY 811825

July 13, 1995

CLA-2-87:S:N:N1:811825 101


TARIFF NO.: 8704.90.0000

Ms. JoAnn Johnston
Great Lakes Customs Brokerage, Inc.
85 River Rock Dr.
Buffalo, NY 14207

RE: The tariff classification of an automotive electronic golf caddy from Great Britain and Canada.

Dear Ms. Johnston:

In your letter dated June 8, 1995 you requested a tariff classification ruling.

The item concerned is the Lectronic Kaddy; an aluminum cart with one vertical shaft, topped by a grip-fitted horizontal handle for steering, which forks into a horizontal shaft at the bottom with a wheel at either end. At the intersection of the vertical and horizontal shafts is an electric battery which is attached to one or two electronic gear motors (depending on model) that are located to the right or left of the battery on the horizontal shaft of the "Kaddy". On the horizontal handle of models 9462 and 9463 is a computerized control panel to direct the movement of the "Kaddy"; model 9462 is manually-programmable whereas model 9463 is remotely-programmable. The "Kaddy" is capable of traveling 7000 yards between battery recharges, can reach a top-speed of 8 mph and has a turning radius approximately equal to it's length.
Section XVII, heading 8704, HTSUSA, provides for motor vehicles for the transport of goods. Webster's New World Dictionary, Third College Edition, Page 1479, defines vehicle as "any device or contrivance for carrying or conveying persons or objects, esp. over land or in space, as automobiles, bicycles, sleds, spacecraft, etc.". The Lectronic Kaddy is clearly a device for carrying objects over land; i.e. carrying golf clubs over a golf course.
Per the same dictionary, Page 581, the definition of "goods" is "1. moveable personal property 2. merchandise, wares". Golf clubs are "goods" since they are moveable personal property.

The applicable subheading for the Lectonic Kaddy will be 8704.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Motor vehicles for the transport of goods: Other. The rate of duty will be 25% ad valorem. Please see rulings HQ 082742, dated August 4, 1989, and NY 826074, dated November 24,1987, which held a similar motorized golf cart to be classifiable in this provision.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire

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