The tariff classification of automobiles from Korea

N002941 November 20, 2006 CLA-2-87:RR:E:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8703.23.0052, 8703.23.0068, 8703.24.0058, 8703.23.0044 Mr. Howard D. Esterman Import and Trade supervisor Kia Motors America, Inc. 9801 Muirlands Blvd. Irvind, CA 92618-2521 RE: The tariff classification of automobiles from Korea Dear Mr. Esterman: In your letter dated November 4, 2006 you requested a tariff classification ruling. You have submitted five motor vehicles for classifications. The Kia Sportage is a five-door Sport Utility Vehicle powered by either an inline four-cylinder 2.0 liter or a six cylinder 2.7 liter gas, spark-ignition, internal combustion engine, seating up to seven passengers. The total combined interior volume is 127.50 cubic feet or 3.61 m3. The Kia Sorento is a five-door Sport Utility Vehicle powered by a six-cylinder, 3.8 liter, gas, spark-ignition internal combustion engine. The total interior volume is 169.22 cubic feet or 4.79 m3. The Kia Rio is a four door sedan powered by an inline four cylinder 1,599 cc gas, spark ignition, internal combustion engine, seating up to four passengers. The total interior passenger volume is 92.2 cubic feet or 2.61 m3. The Kia Rio5 is a five door hatchback powered by an inline four-cylinder 1,599 cc gas, spark ignition, internal combustion engine, seating up to four passengers. The total interior volume is 108.0 cubic feet or 3.06 m3. The applicable subheading for the four cylinder Kia Sportage will be 8703.23.0052, Harmonized Tariff Schedule of the United States (HTSUS), 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 1,500 cc but not exceeding 3,000 cc: Other: New: Having engines with not more than 4 cylinders: Other: Of an interior volume exceeding 3.4 m3. The rate of duty will be 2.5 percent. The applicable subheading for the six cylinder Kia Sportage will be 8703.23.0068, Harmonized Tariff Schedule of the United States (HTSUS), 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 1,500 cc but not exceeding 3,000 cc: Other: New: Having engines with more than 4 but not more than 6 cylinders: Of an interior volume exceeding 3.4 m3. The rate of duty will be 2.5 percent. The applicable subheading for the Kia Sorento will be 8703.24.0058, Harmonized Tariff Schedule of the United States (HTSUS), 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 3.4 m3. The rate of duty will be 2.5 percent. The applicable subheading for the Kia Rio will be 8703.23.0044, Harmonized Tariff Schedule of the United States (HTSUS), 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 1,500 cc but not exceeding 3,000 cc: Other: New: Having engines with not more than 4 cylinders: Of an interior volume exceeding 2.4 m3 but not exceeding 2.8 m3. The rate of duty will be 2.5 percent. The applicable subheading for the Kia Rio5 will be 8708.23.0044, Harmonized Tariff Schedule of the United States (HTSUS), 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 1,500 cc but not exceeding 3,000 cc: Other: New: Having engines with not more than 4 cylinders: Of an interior volume exceeding 2.4 m3 but not exceeding 2.8 m3. The rate of duty will be 2.5 percent. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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