H86266 H8 Ruling Active

The tariff classification of Passenger Automobiles: Models 911 Targa and 911 Carrera 4S from Germany

Issued December 14, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8703.24.0052

Headings: 8703

Product description

You submitted a brochure describing the Porsche Passenger Automobiles: Models 911 Targa and 911 Carrera 4S.

CBP rationale

The applicable subheading for the Porsche Passenger Automobiles: Models 911 Targa and 911 Carrera 4S will be 8703.24.0052, 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 3,000 cc: Other: New: Having engines with more than 4 cylinders but not more than 6 cylinders: Of an interior volume not exceeding 2.

Full text

NY H86266 December 14, 2001 CLA-2-87:RR:NC:MM:101 H86266 CATEGORY: Classification TARIFF NO.: 8703.24.0052 Mr. Robert J. Resetar Porsche Cars North America, Inc. 980 Hammond Drive Suite 1000 Atlanta, Georgia 30328 RE: The tariff classification of Passenger Automobiles: Models 911 Targa and 911 Carrera 4S from Germany Dear Mr. Resetar: In your letter dated December 7, 2001 you requested a tariff classification ruling. You submitted a brochure describing the Porsche Passenger Automobiles: Models 911 Targa and 911 Carrera 4S. You state these vehicles are powered by 6 cylinder, 3.6 liter, spark-ignition internal combustion engines. The interior volumes, including trunk space, are 1.97 cubic meters. The applicable subheading for the Porsche Passenger Automobiles: Models 911 Targa and 911 Carrera 4S will be 8703.24.0052, 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 3,000 cc: Other: New: Having engines with more than 4 cylinders but not more than 6 cylinders: Of an interior volume not exceeding 2.8 m³. The rate of duty will be 2.5% ad valorem. This rate of duty will remain unchanged in 2002. 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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