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HQ 962985




DECEMBER 13, 1999

CLA-2 RR:CR:GC 962985 JAS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8504.40.95, 8704.90.00, 8708.70.45, 8708.99.80

Leslie Tsuboi
SST International, Inc.
10415 S. La Cienga Blvd.
PO Box 45055
Los Angeles, CA 90045

RE: Incomplete or Unfinished Motorized Golf Cart

Dear Ms. Tsuboi:

This is in reply to your letter to the Customs Information Exchange, New York, dated June 21, 1999, on behalf of the Billcon Corporation of America, concerning the classification under the Harmonized Tariff Schedule of the United States (HTSUS), of parts and components of battery-operated, motorized golf carts. Your letter has been forwarded to this office for reply. Included with your request were photographs, a schematic, parts list, and a video showing a cart in operation.

FACTS:

The Billcon Walkalong is a 3-wheeled, battery-operated, motorized cart for carrying a golf bag with clubs. Certain components of a cart, the subject of this inquiry, will be shipped in either of two ways: the frame, motor and controls in one shipment, and the cover, carry basket, front wheel assembly and battery recharger in another, separate shipment. In both cases, the components will be imported unassembled. The rear wheels and batteries, together with miscellaneous brackets, fasteners and cables, will be sourced domestically. All components will be assembled in the U.S.

You note that Customs consistently classifies complete motorized golf carts under a provision of heading 8704, HTSUS, as motor vehicles for the transport of goods. You note further, however, that the present fact pattern has never been ruled on.

The HTSUS provisions under consideration are as follows:

8504 Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof:

8504.40.95 Other

8704 Motor vehicles for the transport of goods:

Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel):

8704.21.00 G.V.W. exceeding not exceeding 5 metric tons

8708 Parts and accessories of the motor vehicles of headings 8701 to 8705

8708.70 Road wheels and parts and accessories thereof:

8708.70.45 Road wheels (for vehicles other than tractors)

8708.99.80 Other

ISSUE:

Whether the components in either of the two shipments, as described, constitute an incomplete or unfinished motor vehicle of heading 8704.

LAW AND ANALYSIS:

Under General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), goods are to be classified according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6. GRI 2(a), HTSUS, states in part that an incomplete or unfinished article is classifiable as if complete or finished provided that, as entered, it has the essential character of the complete or finished article. Incomplete or unfinished articles under GRI 2(a) may be entered unassembled or disassembled.

A complete Billcon Walkalong consists of a tubular frame of base metal that rests on two larger rear wheels and a smaller double front wheel assembly. In the front, the tubular frame extends in the vertical plane to support the golf bag which rests on a small platform at the bottom. A space behind this platform accommodates the motor, battery and a recharger all of which, together with the rear wheels, are covered by a semicircular metal cover. At the rear, the frame extends upward and forms a rectangular steering surface that also supports the operating controls. A wire mesh carry basket is positioned behind the steering surface.

You accurately represent Customs position that complete or finished electric golf bag carts are classifiable in subheading 8704.90.00, HTSUS, as motor vehicles for the transport of goods. See HQ 954409, dated August 31, 1993, and HQ 962690, dated September 22, 1999, among others.

With respect to articles imported incomplete or unfinished, the factor or factors which determine essential character under GRI 2(a) will vary with the goods. The nature of the material or component, its cost or value, or the role a material component plays in relation to the use of the finished good are often relevant factors.

In this case, no cost or value information is available. However, the frame, motor and controls, the subject of one importation, not only hold and support the golf bag and clubs, but provide the motive force that imparts the cart=s maneuverability. Though incapable of motion without the wheels,
these components impart the approximate size and shape to, and are the very essence of, a motorized cart for carrying a golf bag with clubs. They constitute the aggregate of distinctive component parts that establish its identity as what it is, a complete or finished Walkalong. The frame, motor and controls constitute an incomplete or unfinished golf bag cart of the type provided for in heading 8704.

The semicurcular metal cover, wire mesh carry basket, double front wheel assembly and battery recharger are disparate parts and components. They are not classifiable under GRI 2(a). The double front wheel assembly is an integral, constituent component part of the motorized golf cart and is provided for in heading 8708. The metal cover is contoured to enclose the battery, motor and rear wheels. The wire mesh carry basket has fittings on both sides suitable for attachment to the tubular metal frame of the cart. Both articles are accessory items provided for in heading 8708. The metal cover, wire mesh carry basket and double front wheel assembly appear to be suitable for use solely or principally with goods of heading 8704. The battery recharger converts electrical energy in order to adapt it for further use. It is a type of electrical static converter provided for in heading 8504.

HOLDING:

Under the authority of GRI 2(a), the frame, motor and controls, imported together, are provided for in heading 8704. They are classifiable in subheading 8704.90.00, HTSUS. Under the authority of GRI 1, the double front wheel assembly is provided for in heading 8708. It is classifiable in subheading 8708.70.45, HTSUS. The metal cover and wire mesh carry basket are also provided for in heading 8708. Both are classifiable in subheading 8708.99.80, HTSUS. The battery recharger is provided for in heading 8504. It is classifiable in subheading 8504.40.95, HTSUS.

Sincerely,

John Durant, Director
Commercial Rulings Division

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