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HQ 082742


August 4, 1989

CLA-2 CO:R:C:G 082742 VEA

CATEGORY: CLASSIFICATION

TARIFF No.: 8704.90.0000

Mr. William Tilley
Director-International Marketing
Bextil Limited
60 Beaumont Ave.,
Churchtown, Dublin 14, Ireland

RE: Golf Carts

Dear Mr. Tilley:

Your letter of August 2, 1988, requests reconsideration of a New York ruling dated November 24, 1987 (File # 826074), classifying golf carts in heading 8704 of the Harmonized Tariff Schedules of the United States (HTSUS).

FACTS:

The merchandise in question is described as a three- wheeled, pedestrian operated, electric motor driven vehicle called a golf cart, which is designed to transport a golf bag with its golf clubs. Our New York office classified the merchandise in heading 8704, subheading 8704.90.0000, HTSUS, and if valued at $1,000 or more, in subheading 9903.87.0000.

You disagreed with this classification claiming that the cart should be classified in heading 8703, subheading 8703.10.9000, HTSUS. The request for reconsideration has been submitted to Headquarters for resolution.

ISSUE:

Whether a three-wheeled motor driven golf cart is a motor vehicle for the transport of goods classified in heading 8704, or a motor vehicle for the transport of persons classified in heading 8703.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's), the legal principles by which merchandise is classified, govern classification under the Harmonized Tariff Schedule of the United States (HTSUSA). GRI 1 states, in part, that classification shall be determined according to the terms of the headings and any relative section or chapter notes. The headings at issue 8703 and 8704 provide:

8703 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:

8704 Motor vehicles for the transport of goods:

Pursuant to GRI 1, the golf carts in this case cannot be classified in heading 8703. To qualify for classification under 8703, merchandise must meet two criteria: first, it must be a motor car or motor vehicle and second, it must be principally designed for the transport of persons. Although these golf carts are motor vehicles, they are not principally designed to transport persons. These carts are specifically designed to transport only a golf bag with its clubs. Its size and design make it impractical for transporting a person.

The Explanatory Notes (ENs) provide some guidance as to the kind of vehicles that are intended for classification in 8703, and support our position that the golf carts in this case are not classifiable in this heading. The ENs include a list of vehicles that are classified in 8703. All of the vehicles listed are used to transport persons. The list includes: motor cars (saloon cars, hackney carriages, sports cars and racing cars); specialized transport vehicles (ambulances, prison vans and hearses); motor homes (campers, etc. vehicles for the transport of persons, specially equipped for habitation with sleeping, cooking and toilet facilities); vehicles specially designed for travelling on snow (snowmobiles); station wagons with a maximum seating capacity of nine persons and golf cars and similar vehicles.

Based on the facts presented in this case, these carts are classified in heading 8704. They are motor vehicles with the primary function of transporting a golf bag and golf clubs.

HOLDING:

A three-wheeled motor driven golf cart is properly classifiable as a motor vehicle for the transport of goods under heading 8704, subheading 8704.90.0000 of the HTSUS.

Sincerely,

John Durant, Director

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