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NY N025810

April 22, 2008



TARIFF NO.: 8704.31.0020

R.J. McCracken & Son, Inc. d.b.a. Supply Chain Solutions Terry McCracken, President
4607 44th Street S.E.
Kentwood, MI 49512-4014

RE: The tariff classification of motor vehicle from China

Dear Mr. McCracken,

In your letter dated April 8, 2008, you requested a tariff classification ruling on behalf of your client ATC Sales LLC of Hector, New York.

The item under consideration is the Cooler Scooter. The Cooler Scooter is a four-wheeled vehicle that is offered with two engine options: a 49cc two-stroke or 33cc four-stroke engine. Both engines operate by spark-ignition internal combustion, their horsepower is rated at 1.5hp, and they each have a fuel capacity of .16 gallons. The Scooter is 39.5 inches long with a 28.5 inch turning radius, has a maximum speed of seven (7) miles per hour and comes equipped with pneumatic tires. A plastic cooler is specially- designed for and permanently attached to the vehicle. The Cooler Scooter is used to transport a person and picnic supplies a short distance to off-road locations.

The applicable classification subheading for the Cooler Scooter will be 8704.31.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor vehicles for the transport of goods: Other, with spark-ignition internal combustion piston engine: G.V.W. not exceeding 5 metric tons: G.V.W. not exceeding 2.5 metric tons”. The rate of duty will be 25%.

Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.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 Richard Laman at 646-733-3017.


Robert B. Swierupski

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