The tariff classification of a passenger van from China.
Issued December 27, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8703.23.0038
Headings: 8703
Product description
The item is a four cylinder passenger van, the Varica Van, which is configured with eight passenger seats. The model number for the van is CM6508X8. The van has a spark ignition engine and an internal volume of 5.28 square meters. The van has a speed governor which will restrict top speed to 24 miles per hour. By telephone conversation with National Import Specialist Robert DeSoucey you have stated that the use of this van will be restricted to resorts and golf courses. It will not be used on public roads nor will it be licensed for such use.
CBP rationale
The applicable subheading for the passenger van will be 8703.23.0038, Harmonized Tariff Schedule of the United States (HTS), which provides for station wagons and passenger vans with a spark ignition type engine and with an interior volume exceeding 3.
Full text
NY 817849 December 27, 1995 CLA-2-87:RR:NC:MA:817849 101 CATEGORY: Classification TARIFF NO.: 8703.23.0038 Mr. Michael J. Boland Ransomes Cushman Ryan 900 North 21st Street P.O. Box 82409 Lincoln, NE 68501-2409 RE: The tariff classification of a passenger van from China. Dear Mr. Boland: In your letter dated November 27, 1995 you requested a tariff classification ruling. The item is a four cylinder passenger van, the Varica Van, which is configured with eight passenger seats. The model number for the van is CM6508X8. The van has a spark ignition engine and an internal volume of 5.28 square meters. The van has a speed governor which will restrict top speed to 24 miles per hour. By telephone conversation with National Import Specialist Robert DeSoucey you have stated that the use of this van will be restricted to resorts and golf courses. It will not be used on public roads nor will it be licensed for such use. The applicable subheading for the passenger van will be 8703.23.0038, Harmonized Tariff Schedule of the United States (HTS), which provides for station wagons and passenger vans with a spark ignition type engine and with an interior volume exceeding 3.4 square meters. The rate of duty will be 2.5 percent. Beginning January 01, 1995, the rate of duty will be 2.5 percent. You have told Mr. DeSoucey that you will personally make arrangements with the Environmental Protection Agency and the Department of Transportation Motor Vehicle Safety Administration regarding the regulations of these agencies. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert Desoucey at 212-466-5667. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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