The tariff classification of vehicles from South Korea

N032361 July 17, 2008 CLA-2-87:OT:RR:E:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8703.24.0058; 8703.24.0068 Andrea Stacey, Customs Administrator Hyundai Motor America 10550 Talbert Ave Fountain Valley, CA 92728-6031 RE: The tariff classification of vehicles from South Korea Dear Ms. Stacey, In your letter dated June 30, 2008, you requested a tariff classification ruling. The items under consideration are two models of new Hyundai Genesis automobiles. The first model has a six-cylinder, 3.8 liter gas, spark-ignition, internal combustion engine. It is a four-door sedan, has seating for five persons and has an interior volume of 123.5 cubic feet or 3.50 m³. The second model has an eight-cylinder, 4.6 liter gas, spark-ignition, internal combustion engine. It is a four-door sedan, has seating for five persons and has an interior volume of 123.5 cubic feet or 3.50 m³. The applicable classification subheading for the Hyundai Genesis six cylinder model 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 … not more than 6 cylinders: Of an interior volume exceeding 3.4 m³.” The rate of duty will be 2.5%. The applicable classification subheading for the Hyundai Genesis eight cylinder model 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 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