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The tariff classification of an automobile from Italy.
Issued February 5, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N022556 (February 5, 2008)
Tariff classification
HTS codes: 8703.23.0090
Headings: 8703
Product description
You have submitted literature on a 1962 Ferrari 250 GT SWB, chassis number 03327/GT. Since this Ferrari is one of only 20 made by the Ferrari factory, you request classification as a collectors’ piece of historical interest in 9705.00.0090. To be classified in this provision, a racing car must have been involved in a significant historical event and belong to a famous (historical) person. Although the car has been involved in various races and had important owners, it does not meet the historical requirement.
CBP rationale
The applicable subheading for the 1962 Ferrari will be 8703.23.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor cars and other motor vehicles principally designed for the transport of persons, including station wagons and racing cars, Other, Used”.
Full text
N022556 February 5, 2008 CLA-2-87:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 8703.23.0090 Mr. Henri Mora Martin E. Button Inc. 55 New Montgomery St. Suite #400 San Francisco, CA 94105 RE: The tariff classification of an automobile from Italy. Dear Mr. Mora: In your letter dated January 29, 2008, on behalf of Symbolic International, Inc., you requested a tariff classification ruling. You have submitted literature on a 1962 Ferrari 250 GT SWB, chassis number 03327/GT. Since this Ferrari is one of only 20 made by the Ferrari factory, you request classification as a collectors’ piece of historical interest in 9705.00.0090. To be classified in this provision, a racing car must have been involved in a significant historical event and belong to a famous (historical) person. Although the car has been involved in various races and had important owners, it does not meet the historical requirement. The applicable subheading for the 1962 Ferrari will be 8703.23.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor cars and other motor vehicles principally designed for the transport of persons, including station wagons and racing cars, Other, Used”. The rate of duty will be 2.5% ad valorem. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of motor vehicle from Germany
The tariff classification of a used automobile from Italy
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The tariff classification of Unimog Radio Wagons from Holland
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