The tariff classification of a Sports Utility Vehicle from Bratislava

NY H87537 January 23, 2002 CLA-2-87:RR:NC:MM:101 H87537 CATEGORY: Classification TARIFF NO.: 8703.24.0056, 8703.24.0066 Ms. Audrey Chinavare Volkswagen of America 3800 Hamlin Road Auburn Hills, Michigan 48326 RE: The tariff classification of a Sports Utility Vehicle from Bratislava Dear Ms. Chinavare: In your letter dated January 14, 2002 you requested a tariff classification ruling. You submitted a photo as well as technical information on a Sports Utility Vehicle (SUV) that you plan to import. You state that the vehicle in question is designed for the transport of passengers. You also state that the SUV will be available as a 3.2 liter, six-cylinder fuel injected engine and is available in a six speed transmission. It will be also available in a 4.2 liter, eight-cylinder fuel injected engine and is available in a six-speed transmission. Both versions have an interior volume of 3.3 m³. You also state that the standard version has overall seating for five passengers with safety equipment for each person. These two models incorporate various comfort features for the passenger, such as leatherette trim, wood trim, interior lighting, ashtrays, and carpeting throughout the vehicle. The applicable subheading for the Sports Utility Vehicle with the 3.2 liter, six-cylinder fuel injected engine will be 8703.24.0056, 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 exceeding 3.1 m³ but not exceeding 3.4m³. The rate of duty will be 2.5% ad valorem. The applicable subheading for the Sports Utility Vehicle with the 4.2 liter, eight cylinder fuel injected engine will be 8703.24.0066, 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 6 cylinders: Of an interior volume exceeding 3.1 m³ but not exceeding 3.4m³. The rate of duty will be 2.5% ad valorem. 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