In ruling NY N315746 (Nov. 17, 2020), Customs and Border Protection (CBP) discussed the classification of an electric vehicle, identified as the Bugatti Baby II. The ruling states that the vehicle is a 3/4 scaled replica of a Bugatti Type 35, which is powered by an electric power plant that can be driven by an adult or child. There are three types of vehicle design: Base, Vitesse and Pur Sang. They only differ in body materials and the capabilities of the powertrain. As stated in the ruling, the “Base” model will be available with a two mode electric powertrain, either 1 kW (20kph) or 4kW (45kph), with an additional 10 kW (delimited mode) in the Vitesse & Pur Sang models that will allow it to achieve a speed of approximately 75kph

CBP determined that the applicable subheading for the all three models of the Bugatti Baby II is 8703.80.0000, HTSUS, which provides for “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: Other vehicles, with only electric motors for propulsion”. The rate of duty is 2.5% ad valorem.

Print:
Email this postTweet this postLike this postShare this post on LinkedIn
Photo of Frances P. Hadfield Frances P. Hadfield

Frances P. Hadfield is a counsel in Crowell & Moring’s International Trade Group in the firm’s New York office. Her practice focuses on forced labor and withhold release orders (WRO), import regulatory compliance, and customs litigation. She regularly advises corporations on matters involving…

Frances P. Hadfield is a counsel in Crowell & Moring’s International Trade Group in the firm’s New York office. Her practice focuses on forced labor and withhold release orders (WRO), import regulatory compliance, and customs litigation. She regularly advises corporations on matters involving customs compliance, audits, customs enforcement, as well as import penalties.

Frances represents clients before the U.S. Court of International Trade and the U.S. Court of Appeals for the Federal Circuit, as well as in proceedings at the administrative level. She advises corporations on both substantive federal and state regulatory issues that involve U.S. Customs and Border Protection, the Federal Trade Commission, Food and Drug Administration, and U.S. Fish & Wildlife in matters pertaining to product admissibility, audits, classification, import restrictions, investigations, marking, licenses, origin, penalties, and tariff preference programs.

Read more about Frances P. Hadfield
Show more Show less
Related Posts
Executive Order on Strengthening Customs Enforcement
June 4, 2026
White House Issues Dual Section 232 Proclamations on Pharmaceuticals and Metals
April 7, 2026
EU Co-Legislators Agree on UCC Proposal
April 2, 2026