The tariff classification of new motor vehicles from South Korea

N219711 June 25, 2012 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8703.23.0048 Andrea Stacey, Assistant Manager Hyundai Motor America 3200 Park Center Drive, 13th Floor Costa Mesa, CA 92626-7163 RE: The tariff classification of new motor vehicles from South Korea Dear Ms. Stacey, In your letter dated June 1, 2012, you requested a tariff classification ruling. The items under consideration are two (2) new Hyundai motor vehicles identified as the Hyundai Elantra Coupe and the Hyundai Elantra GT. The first vehicle is the Hyundai Elantra Coupe. Per the information provided in your ruling request, it is a two-door, mid-sized car with seating for five (5) persons that is powered by a four-cylinder, 1.8 liter gas, spark-ignition, internal combustion engine. The Coupe has a cylinder capacity exceeding 1,500 cc, but not exceeding 3,000 cc, and an interior volume of 110.2 cubic feet (3.1 m³). The second vehicle is the Hyundai Elantra GT. Per the information provided in your ruling request, it is a five-door, mid-sized car with seating for five (5) persons that is powered by a four-cylinder, 1.8 liter gas, spark-ignition, internal combustion engine. The GT has a cylinder capacity exceeding 1,500 cc, but not exceeding 3,000 cc, and an interior volume of 119.1 cubic feet (3.4 m³). The applicable classification subheading for the both the Hyundai Elantra Coupe and the Hyundai Elantra GT will be 8703.23.0048, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor cars … principally designed for the transportation of persons … : Other vehicles, with spark-ignition internal combustion reciprocating piston engine: Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc: Other: New: Having engines with not more than 4 cylinders: Of an interior volume exceeding 3.1 m³ but not 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://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 Richard Laman at 646-733-3017. Sincerely, Thomas J. Russo Director National Commodity Specialist Division