The tariff classification of motor vehicles from Korea

N013357 July 18, 2007 CLA-2-87:RR:E:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8703.24.0058 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 Azera model vehicles and one Entourage model minivan. The first Azera model is a four-door sedan, powered by a six-cylinder, 3.3 liter, gas, spark-ignition, internal combustion engine, with seating for five persons. The interior volume is 123.5 cubic feet or 3.50 m3. The second Azera model is a four-door sedan, powered by a six-cylinder, 3.8 liter, gas, spark-ignition, internal combustion engine, with seating for five persons. The interior volume is 123.5 cubic feet or 3.50 m3. The Entourage model is a five-door minivan, powered by a six-cylinder, 3.8 liter, gas, spark-ignition, internal combustion engine, with seating for seven persons. The interior volume is 172.3 cubic feet or 4.88 m3. The applicable classification subheading for both Azera model vehicles and the Entourage model minivan 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 … : … 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%. 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