Golf Carts
Active· CBP ruling HQ 082742· Issued 1989-08-04
Ruling text
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.
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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.
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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
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 082742, retrieved 2026-10-12T05:18:10Z, republished verbatim. This digest is informational; only CBP issues binding rulings.