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NY L87656

September 23, 2005

CLA-2-87:RR:NC:N1:101 L87656


TARIFF NO.: 8703.21.0000

Mr. Kevin Johnson
7473 Shaker Lane
Apt. B
Maineville, OH 45039

RE: The tariff classification of an All Terrain Vehicle (ATV) from China.

Dear Mr. Johnson:

In your letter dated September 16, 2005 you requested a tariff classification ruling. You submitted literature with your request.

You indicate that you intend to import a recreational four-wheel, off-road use All Terrain Vehicle (ATV). The ATV is powered by a 110 cc four-stroke engine. Other features include 3-speed forward with reverse, front and back hand brakes and rear disk and front drum brakes.

The applicable subheading for the All Terrain Vehicle will be 8703.21.0000, Harmonized Tariff Schedule of the United States (HTS), 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 vehicles, with spark-ignition internal combustion reciprocating piston engine: Of a cylinder capacity not exceeding 1,000 cc. The rate of duty will be 2.5 percent ad valorem.

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, contact National Import Specialist Robert DeSoucey at 646-733-3008.


Robert B. Swierupski

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