J81692 J8 Ruling Active

The tariff classification of a Porsche passenger automobile model: 911GT3 from Germany

Issued March 27, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8703.24.0052

Headings: 8703

Product description

You submitted a press release announcing the vehicle’s introduction. The 911GT3 is powered by a six cylinder, 3.6 liter, spark-ignition internal combustion engine. The interior volume, including the trunk space is 2.01 cubic meters.

CBP rationale

The applicable subheading for the Porsche passenger automobile model: 911GT3 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 J81692 March 27, 2003 CLA-2-87:RR:NC:MM:101 J81692 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 a Porsche passenger automobile model: 911GT3 from Germany Dear Mr. Resetar: In your letter dated March 5, 2003 you requested a tariff classification ruling. You submitted a press release announcing the vehicle’s introduction. The 911GT3 is powered by a six cylinder, 3.6 liter, spark-ignition internal combustion engine. The interior volume, including the trunk space is 2.01 cubic meters. The applicable subheading for the Porsche passenger automobile model: 911GT3 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 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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