G87489 G8 Ruling Active

The tariff classification of Passenger Motor Vehicle Without An Engine from Germany

Issued March 1, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8703.90.0000, 9817.85.011

Headings: 8703, 9817

Product description

You did not submit any sample or descriptive literature with your ruling request.

CBP rationale

The applicable subheading for the Passenger Motor Vehicle Without An Engine will be 8703.90.0000, 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. The applicable subheading for the Prototype Passenger Motor Vehicle Without An Engine will be 9817.85.011, Harmonized Tariff Schedule of the United States (HTS), which provides for Prototypes to be used exclusively for development, testing, product evaluation, or quality control purposes.

Full text

NY G87489 March 1, 2001 CLA-2-87:RR:NC:87:MM 101 G87489 CATEGORY: Classification TARIFF NO.: 8703.90.0000, 9817.85.011 Mr. Robert J. Resetar Porsche Cars North America, Inc. 980 Hammond Drive Suite 1000 Atlanta, Georgia 30328 RE: The tariff classification of Passenger Motor Vehicle Without An Engine from Germany Dear Mr. Resetar: In your letter dated February 22, 2001 you requested a tariff classification ruling. You did not submit any sample or descriptive literature with your ruling request. You state that the vehicle is a passenger vehicle that you believe would normally be classified under HTS 8703 if it had an engine. It is being imported without an engine because its destination is an auto show. You further state that you would know the interior volume, but not the engine size and number of cylinders. You also envision the importation of a prototype motor vehicle where you do not know what kind of engine will eventually be installed. The applicable subheading for the Passenger Motor Vehicle Without An Engine will be 8703.90.0000, 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. The rate of duty will be 2.5% ad valorem. The applicable subheading for the Prototype Passenger Motor Vehicle Without An Engine will be 9817.85.011, Harmonized Tariff Schedule of the United States (HTS), which provides for Prototypes to be used exclusively for development, testing, product evaluation, or quality control purposes. The rate of duty will be Free. This ruling is being issued under the provisions of Part 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 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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