United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 HQ Rulings > HQ 0954375 - HQ 0954764 > HQ 0954409

Previous Ruling Next Ruling



HQ 954409


August 31, 1993

CLA-2 CO:R:C:M 954409 RFA

CATEGORY: CLASSIFICATION

TARIFF NO.: 8704.90.00, 9903.87.00

Mr. Reginald C. Silby
The Barich Group
11300 Sorrento Valley Road
Suite 104
San Diego, CA 92121

RE: Golf Caddie; Golf Carts; Heading 8703; EN 87.09; Heading 8709; HQ 082742; NY 875190; NY 843319

Dear Mr. Silby:

This is in response to your letter dated June 9, 1993, requesting the tariff classification of the Grasshopper Golf Caddie under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise, labeled as the Grasshopper Golf Caddie, is a motorized golf cart manufactured in China. The golf cart is composed of: a painted tubular steel frame; three wheels with rubber tires; a 1/4 horsepower (HP) electric motor; a 12-volt, 6- amp battery; a vinyl covered seat (used for sitting purposes while the cart is not in motion); and a handlebar. The controls for operating the golf cart are located on the handlebar. The controls consist of a throttle, a speed indicator, a chrome grip handle, and a function (on/off) switch. The golf cart is capable of carrying one bag of golf clubs.

ISSUE:

Is the Grasshopper Golf Caddie classified as a motor vehicle designed for the transport of goods or for the transport of persons under the HTSUS?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

In your letter, you state that golf carts are provided for under subheading 8703.10.50, HTSUS, as ". . .[m]otor vehicles principally designed for the transport of persons. . .: . . .golf carts. . .: [o]ther. . . ." However, you note that the subject golf cart is a variation because it is designed to carry only one bag of golf clubs.

In HQ 082742, dated August 4, 1989, Customs held, based upon GRI 1, that an electric motor driven golf cart designed to transport a golf bag with golf clubs is not classified under heading 8703, HTSUS, because:

[t]o 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 Grasshopper Golf Caddie is an electric motor driven golf cart with a vinyl covered seat. You state that the seat is not for riding, but for sitting while waiting to make your next shot. Based upon that information and the holding in HQ 082742, we find that the Grasshopper Golf Caddie is not classifiable under heading 8703, HTSUS. We find that these golf carts are motor vehicles with the primary function of transporting a golf bag and golf clubs. HQ 082742; See also NY 875190, dated June 23, 1992; and NY 843319, dated July 25, 1989. The Grasshopper Golf Caddie is provided for under subheading 8704.90.00, HTSUS as other motor vehicles for the transport of goods.

It has also been suggested that the merchandise could be provided for under heading 8709, HTSUS, as a self-propelled work truck used for short distance transport of goods. The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the Customs Cooperation Council's official interpretation of the HTSUS. While not legally binding, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. EN 87.09, page 1433, states

[t]his heading covers a group of self-propelled vehicles of the types used in factories, warehouses, dock areas or airports for the short distance transport of various loads (goods or containers) or, on railway station platforms, to haul small trailers.

In NY 875190, Customs held that a motorized golf cart, which consisted of an electric motor, an axle, two wheels, and a frame with a handlebar, is "not of the type used in factories, warehouses, dock areas or airports for short distance transport of goods. Therefore, [heading 8709], HTSUS, is not applicable in this instance."

Based upon EN 87.09 and the holding in NY 875190, we find that the Grasshopper Golf Caddie is not provided for under heading 8709, HTSUS, because its sole use is that of a vehicle used on golf courses for the transport of golf bags.

HOLDING:

The Grasshopper Golf Caddie is classifiable under subheading 8704.90.00, HTSUS, which provides for: other motor vehicles for the transport of goods. The general, column one rate of duty is 8.5 percent ad valorem. If the Grasshopper Golf Caddie is valued at $1,000 or more, the rate of duty will be 25.0 percent ad valorem under subheading 9903.87.00, HTSUS.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: