The tariff classification of motor vehicles from Korea

N013355 July 18, 2007 CLA-2-87:RR:E:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8703.23.0044; 8703.23.0062; 8703.23.0052; 8703.23.0068 Andrea Stacey, Customs Administrator Hyundai Motor America 10550 Talbert Ave Fountain Valley, CA 92728-6031 RE: The tariff classification of motor vehicles from Korea Dear Ms. Stacey, In your letter dated June 22, 2007, you requested a tariff classification ruling. The items concerned are two new Tiburon model vehicles and two Tucson model Sport Utility vehicles (SUVs). The first Tiburon model is a two-door sport coupe, powered by a four-cylinder, 2.0 liter, gas, spark-ignition, internal combustion engine, with seating for five persons. The interior volume is 96.7 cubic feet or 2.74 m3. You state in your Request that this Tiburon model has a cylinder capacity of more than 1,500 cc, but not more than 3.000 cc. The applicable classification subheading for the four-cylinder Tiburon model vehicle will be 8703.23.0044, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor cars … principally designed for the transport of persons … : … 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 2.4 m3 but not exceeding 2.8 m3”. The rate of duty will be 2.5%. The second Tiburon model is a two-door sport coupe, powered by a six-cylinder, 2.7 liter, gas, spark-ignition, internal combustion engine, with seating for five persons. The interior volume is 96.7 cubic feet or 2.74 m3. You state in your Request that this Tiburon model has a cylinder capacity of more than 1,500 cc, but not more than 3.000 cc. The applicable classification subheading for the six-cylinder Tiburon model will be 8703.23.0062, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor cars … principally designed for the transport of persons … : … 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 not exceeding 2.8 m3”. The rate of duty will be 2.5%. The first Tucson model is a five-door Sport Utility vehicle (SUV), powered by a four-cylinder, 2.0 liter, gas, spark-ignition, internal combustion engine, with seating for five persons. The interior volume is 125.30 cubic feet or 3.55 m3. You state in your Request that this Tucson model has a cylinder capacity of more than 1,500 cc, but not more than 3.000 cc. The applicable classification subheading for the four-cylinder Tucson model Sport Utility vehicle (SUV) will be 8703.23.0052, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ … motor vehicles principally designed for the transport of persons: … 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%. The second Tucson model is a five-door Sport Utility vehicle (SUV), powered by a six-cylinder, 2.7 liter, gas, spark-ignition, internal combustion engine, with seating for seven persons. The interior volume is 125.30 cubic feet or 3.55 m3. You state in your Request that this Tucson model has a cylinder capacity of more than 1,500 cc, but not more than 3.000 cc. The applicable classification subheading for the six-cylinder Tucson model Sport Utility vehicle (SUV) will be 8703.23.0068, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ … motor vehicles principally designed for the transport of persons … : …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 cylinders but not more than 6 cylinders: Of an interior volume exceeding 3.4 m3”. The rate of duty will be 2.5%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division