The tariff classification of passenger vehicles from Mexico.

NY 807621 March 10, 1995 CLA-2-87:S:N:N1:101 807621 CATEGORY: Classification TARIFF NO.: 8703.23.00 Rosalinda Barrett Philip T. Cowen Customhouse Brokers 521 E. 11th Suite 302 Brownsville, Tx. 78520 RE: The tariff classification of passenger vehicles from Mexico. Dear Ms. Barrett: In your letter dated February 23, 1995 you requested a tariff classification ruling on behalf of Medical Third Party Resources, Inc. of Harlingen, Tx. The first item is a VW Golf 1995 CL/GL or GTI with a 4-cylinder in-line spark-ignition internal combustion reciprocating piston engine and cylinder capacities of 1781 cm. and 1984 cm., respectively. The applicable subheading for the VW Golf 1995 CL/GL or GTI will be 8703.23.00, Harmonized Tariff Schedule of the United States (HTS), 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 spark-ignition internal combustion reciprocating piston engine: Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc. The rate of duty will be 2.5% ad valorem. The second item is a VW Beetle Model with a 4-cylinder in-line spark-ignition internal combustion reciprocating piston engine and a cylinder capacity of 1584 cm. The applicable subheading for the VW Beetle Model will be 8703.23.00, Harmonized Tariff Schedule of the United States (HTS), 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 spark-ignition internal combustion reciprocating piston engine: Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc. The rate of duty will be 2.5% ad valorem. The third item is a VW Jetta CL/GL or GLS/CARAT with 4-cylinder in-line spark-ignition internal combustion reciprocating piston engines and cylinder capacities of 1781 cm. and 1984 cm., respectively. The applicable subheading for the VW Jetta CL/GL or GLS/CARAT will be 8703.23.00, Harmonized Tariff Schedule of the United States (HTS), 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 spark-ignition internal combustion reciprocating piston engine: Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc. The rate of duty will be 2.5% ad valorem. The fourth item is a VW Jetta VR6 with a 6-cylinder in-line spark-ignition internal combustion reciprocating piston engine and a cylinder capacity of 2792 cm. The applicable subheading for the VW Jetta VR6 will be 8703.23.00, Harmonized Tariff Schedule of the United States (HTS), 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 spark-ignition internal combustion reciprocating piston engine: Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc. The rate of duty will be 2.5% ad valorem. The last item is a VW Panel/Combi/Caravelle with a 4-cylinder in-line spark-ignition internal combustion reciprocating piston engine and a cylinder capacity of 1781 cm. The applicable subheading for the VW Panel/Combi/Caravelle will be 8703.23.00, Harmonized Tariff Schedule of the United States (HTS), 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 spark-ignition internal combustion reciprocating piston engine: Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc. The rate of duty will be 2.5% ad valorem. A tariff classification number of eight digits is being provided because no information as to the interior volume of the vehicles was submitted; you are advised to obtain this information and add the appropriate ninth and tenth digits when preparing any Entry documents. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport