The tariff classification of a new vehicle from South Korea

N239958 April 5, 2013 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8703.24.0058 Alan R. Davis, Tax Manager Kia Motors America, Inc. 111 Peters Canyon Road Irvine, CA 92606-1790 RE: The tariff classification of a new vehicle from South Korea Dear Mr. Davis, In your letter dated March 21, 2013, you requested a tariff classification ruling. The vehicle under consideration has been identified as the Kia Cadenza. You state that it is a 3.3 liter, four-door sedan automobile powered by a V6 cylinder, 3342 cubic centimeter (cc) gasoline, spark- ignition, internal combustion engine. The vehicle seats up to five passengers. The interior volume of the passenger compartment is 106.8 cubic feet (3.02 m³). It has a cargo volume of 15.9 cubic feet (0.45 m³) and the total combined interior volume is 122.7 cubic feet (3.47 m³).
You suggested classifying the Kia Cadenza in subheading 8703.23.0044. That classification is incorrect due to the fact that the “Kia Cadenza” (3.3 Liter) has a cylinder capacity exceeding 3,000 cc, a 6 cylinder engine and the total combined interior volume exceeds 2.8 m³. The applicable classification subheading for the Kia Cadenza will be 8703.24.0058, 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 reciprocating piston engine: of a cylinder capacity exceeding 3,000 cc: Other: New: Having engines with more than 4 but not more than 6 cylinders: Of an interior volume exceeding 3.4 m³.” The general 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, please contact National Import Specialist Matthew Sullivan at 646-733-3013. Sincerely, Thomas J. Russo Director National Commodity Specialist Division