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NY M82063

April 28, 2006

CLA-2-87:RR:NC:N1:101 M82063


TARIFF NO.: 8703.22.0000

Dr. Reuben Hoppenstein MD

RE: The tariff classification of two styles of AutoMoto 3 wheeled vehicles from the United Kingdom.

Dear Dr. Hoppenstein:

In your letter dated March 29, 2006 you requested a tariff classification ruling.

The products are two vehicle styles of AutoMotos. AutoMotos are three wheeled passenger vehicles with the following features:

They feature an almost incompressible cage with 3-interdigitated roll bars, unique shock absorbers and a total weight of less than 950 pounds. They are powered by a Harley Davidson V-Rod, 2 cylinder 1106 cc water cooled engine. The transmission of a manual selection type with 5 forward rations and reverse operated by a conventional clutch mechanism. The steering is controlled by a control wheel in conjunction with a conventional rack and pinion mechanism and control arms to whe wheel uprights. The braking system is of a disc brake type operated hydraulically onto all three wheels by foot control in synchrony. There is a separate hand brake which retains a disc which is hydraulically operated onto a separate caliper. Top speeds of the two models (the DaVinci and the DaHopper) vary between 120 and 130 mph.

The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding, the ENs provide a commentary on the scope of each heading of the HTSUS and are thus useful in ascertaining the classification of merchandise under the Harmonized System. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). The ENs for Harmonized System Heading 8703 read:

“This heading covers motor vehicles of various types (including amphibious motor vehicles) designed for the transport of persons; it does not, however, cover the motor vehicles of heading 87.02. The vehicles of this heading may have any type of motor (internal combustion piston engine, electric motor, gas turbine, etc.). The heading also covers lightweight three-wheeled vehicles of simpler construction, 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 or both reverse gear and differential”

The applicable subheading for the two styles of the AutoMotos will be 8703.22.0000, 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 vehicles with spark-ignition internal combustion reciprocating piston engine: Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc. The rate of duty will be 2.5 percent.

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 on World Wide Web at http://www.usitc.gov/tata/hts/.

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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