The tariff classification of a sport-utility vehicle (SUV) from Japan

N117024 August 20, 2010 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8703.33.0045 Kenneth M. Carmon, President Bay Brokerage, Inc. P.O. Box 293 Wellesley Island, NY 13640-0293 RE: The tariff classification of a sport-utility vehicle (SUV) from Japan Dear Mr. Carmon, In your letter dated July 23, 2010, you requested a tariff classification ruling on behalf of your client, Mobile Parts, Inc. of Val Caron, Ontario. The item under consideration is a Toyota Land Cruiser. It is a four (4)-door SUV designed for the transportation of people and is equipped with power steering, front and rear seat belts, air conditioning, heating and a stereo system. The vehicle is powered by a 4.2 liter compression-ignition engine and a five (5)-speed manual transmission. You stated in our telephone conversation of August 6, 2010 that, contrary to the information provided in the request, the vehicle has seating for five (5) passengers, not six, and that there is a small usable cargo area in the open rear of the vehicle. The total interior volume of the vehicle is 4.3 cubic meters. The applicable classification subheading for the Toyota Land Cruiser will be 8703.33.0045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor cars and other motor vehicles principally designed for the transport of persons … : Other vehicles, with compression-ignition internal combustion piston engine … : Of a cylinder capacity exceeding 2,500 cc: Other: New.” 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