The tariff classification of a motor vehicle from Canada

N056077 April 21, 2009 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8704.21.0000 Colin Maxwell, Customs Compliance Specialist Daimler Buses North America, Ltd. 350 Hazelhurst Road Mississauga, Ontario L5J 4T8 CANADA RE: The tariff classification of a motor vehicle from Canada Dear Mr. Maxwell, In your letter dated March 25, 2009, you requested a tariff classification ruling. The article under consideration is a 2009 model Dodge Sprinter cargo van of German origin, purchased from a Canadian dealer and sent to Daimler Buses North Carolina LLC for conversion into a series of shuttle bus configurations. The process in the US would add windows, a wheelchair lift, seats, interior lighting, stanchions, luggage racks and other associated parts to the Sprinter. In addition you state that the bus would enter the US on a TIB (Temporary Importation Bond) and be exported back into Canada within 180 days of initial export. The Dodge Sprinter is powered by a 3.0 liter, 6-cylinder Turbo diesel engine, has a Gross Vehicle Weight (GVW) of 8,550 lbs. and, among other amenities, has a 5-speed automatic transmission, an AM/FM radio, front speakers, reclining bucket seats and all-season tires. The applicable classification subheading for the 2009 Dodge Sprinter cargo van will be 8704.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor vehicles for the transport of goods: Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): G.V.W. not exceeding 5 metric tons.” The rate of duty will be 25%. 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