The tariff classification of automobiles from Korea

N030201 June 18, 2008 CLA-2-87:OT:RR:E:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8703.24.0058; 8703.24.0068 Mr. Howard D. Esterman, Import and Trade Supervisor Kia Motors America, Inc. 111 Peters Canyon Road Irvine, CA 92606-1790 RE: The tariff classification of automobiles from Korea Dear Mr. Esterman, In your letter dated June 5, 2008, you requested a tariff classification ruling. You have requested classification for three models of new Kia automobiles. The first vehicle is a Kia Borrego 3.8L V6; it is a five-door, mid-sized SUV, powered by a six cylinder, 3.8-liter gas, spark-ignition, internal combustion engine, which seats up to seven passengers. The interior volume of its passenger area is 144.4 cubic feet or 4.09 m³ and it has a cargo area of 12.4 cubic feet or 0.35 m³. The total interior volume is 156.8 cubic feet or 4.44 m³. The applicable classification subheading for the Kia Borrego 3.8L V6 will be 8703.24.0058, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor cars … principally designed for the transport of persons … : Other vehicles, with spark-ignition internal combustion reciprocating piston engine: Of a cylinder capacity exceeding 3,000 cc: Other: New: Having engines with … 6 cylinders: Of a interior volume exceeding 3.4 m³”. The rate of duty will be 2.5%. The second vehicle is a Kia Borrego 4.6L V8. It is a five-door, mid-sized SUV, powered by an eight cylinder, 4.6-liter gas, spark-ignition, internal combustion engine, which seats up to seven passengers. The interior volume of the passenger area is 144.4 cubic feet or 4.09m³, and the interior volume of the cargo area is 12.4 cubic feet or 0.35 m³. The total interior volume is 156.8 cubic feet or 4.44 m³. The applicable classification subheading for the Kia Borrego 4.6L V8 will be 8703.24.0068, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor cars … principally designed for the transport of persons … : 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 6 cylinders: Of a interior volume exceeding 3.4 m³”. The rate of duty will be 2.5%. The third vehicle is a Kia Sorento 3.3L V6. It is a five-door, mid-sized SUV, powered by a six cylinder, 3.3-liter gas, spark-ignition, internal combustion engine, which seats up to five passengers. The interior volume of the passenger area is 137.5 cubic feet or 3.89 m³ and the interior volume of the cargo area is 31.7 cu. feet or 0.90 m³. The total interior volume is 169.2 cu. feet or 4.79 m³. The applicable classification subheading for the Kia Sorento 3.3L V6 will be 8703.24.0058, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor cars…principally designed for the transport of persons … : Other vehicles, with spark-ignition internal combustion reciprocating piston engine: Of a cylinder capacity exceeding 3,000 cc: Other: New: Having engines with … 6 cylinders: Of a 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