In Ruling NY N302731, U.S. Customs and Border Protection (CBP) recently discussed the classification of an electric bicycle from China. The bike is a two wheeled, battery powered cycle. It is equipped with handlebars for steering, lights, a twist grip accelerator, brakes, and a special golf bag compartment.

The importer stated that the bicycle is designed to be used off-road, specifically on a golf course. It has a maximum speed of approximately 15 mph, designed to carry one person. It is a powered by a deep cycle battery capable of lasting 54 holes of golf before requiring recharging. The battery is not imported with the cycle.

CBP determined that the applicable subheading for the Finn Cycle will be 8711.60.0000, HTSUS, which provides for “Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars: With electric motor for propulsion”. The general rate of duty will be free.

Products of China classified under subheading 8711.60.0000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty, List 2. At the time of importation, the Chapter 99 subheading, 9903.88.02, must be reported in addition to subheading 8711.60.0000, HTSUS.