The tariff classification of new vehicles from South Korea

N239173 March 20, 2013 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8703.23.0048 Alan R. Davis, Tax Manager Kia Motors America, Inc. 111 Peters Canyon Road Irvine, CA 92606-1790 RE: The tariff classification of new vehicles from South Korea Dear Mr. Davis, In your letter dated March 1, 2013, you requested a tariff classification ruling. The items under consideration are two (2) versions of a vehicle identified as the 2014 “Kia Forte Sedan”. The first version of the vehicle is the 2014 Kia Forte Sedan (1.8 Liter). You state that it is a 1.8 liter, four-door sedan automobile powered by an inline four-cylinder, 1797 cubic centimeter (cc) gasoline direct injection, spark ignition, internal combustion engine. The vehicle seats up to five passengers. The interior volume of the passenger compartment is 96.2 cubic feet (2.724 m³). It has a cargo volume of 14.9 cubic feet (0.422 m³) and the total combined interior volume is 111.1 cubic feet (3.146 m³). The second version of the vehicle is the 2014 Kia Forte Sedan (2.0 Liter). You state that it is a 2.0 liter, four-door sedan automobile powered by an inline four-cylinder, 1999 (cc) gasoline direct injection, spark ignition, internal combustion engine. The vehicle seats up to five passengers. The interior volume of the passenger compartment is 96.2 cubic feet (2.724 m³). It has a cargo volume of 14.9 cubic feet (0.422 m³) and the total combined interior volume is 111.1 cubic feet (3.146 m³).
The applicable classification subheading for both the 2014 “Kia Forte Sedan” (1.8 Liter) and the 2014 “Kia Forte Sedan” (2.0 Liter) will be 8703.23.0048, 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 spark-ignition internal combustion 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: Other: 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 Matthew Sullivan at 646-733-3013. Sincerely, Thomas J. Russo Director National Commodity Specialist Division