Electromobiles, so-called scooters, photo see appendix, - in the form of single-seat motor vehicles with a horizontal platform for passenger transport, - according to the application in different designs and dimensions: - - three- or four-wheeled, - - with electric drive motors, - - with small wheels, - - with seats with armrests and backrests with mostly headrests, - - with separately movable steering columns with handles and controls, - - with maximum speeds depending on the model from 6 km/h to 18 km/h, - can drive on roads , sidewalks, footpaths, parkways, bicycle lanes and certain recreational routes or in pedestrian areas (e.g. shopping malls). - intended for use by persons without disabilities due to the objective characteristics (e.g. movable steering columns, lack of footrests to stabilize the legs), - classification under heading 8713 as "wheelchairs or other vehicles for the disabled" is excluded because the mobility scooters are not specifically designed for transporting disabled people because they do not have any special features that would compensate for a disability; a possible use by disabled persons does not affect the classification under heading 8703. "Passenger cars, vehicles similar to special vehicles for passenger transport on golf courses"
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[1][1]. DEBTI44843/21-1#755718