The tariff classification of new vehicles from South Korea

N245638 September 17, 2013 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8703.23.0052 Alan R. Davis, Senior 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 August 26, 2013, you requested a tariff classification ruling. The items under consideration have been identified as the Kia Soul. The first vehicle is the Kia Soul 5-Door (1.6 liter). It is a five-door hatchback automobile powered by an inline four-cylinder 1,599 cc gasoline, spark ignition internal combustion engine that seats up to five passengers. The interior volume of the passenger compartment is 101.0 cubic feet (2.86 m3) without the sunroof; and 98.6 cubic feet (2.73 m3) with the sunroof. It has a cargo volume of 24.2 cubic feet (0.68 m3). The total combined interior volume (without sunroof) is 125.2 cubic feet (3.54 m3) and the total combined interior volume (with sunroof) is 121.0 cubic feet (3.42 m3). The second vehicle is the Kia Soul 5-Door (2.0 liter). It is a five-door hatchback automobile powered by an in-line four-cylinder 1,999 cc gasoline, spark ignition internal combustion engine that seats up to five passengers. The interior volume of the passenger compartment is 101.0 cubic feet (2.86 m3) without the sunroof; and 98.6 cubic feet (2.73 m3) with the sunroof. It has a cargo volume of 24.2 cubic feet (0.68 m3). The total combined interior volume (without sunroof) is 125.2 cubic feet (3.54 m3) and the total combined interior volume (with sunroof) is 121.0 cubic feet (3.42 m3). You suggested classifying both versions (1.6L and 2.0L) of the Kia Soul 5-Door vehicle in subheading 8703.23.0046, Harmonized Tariff Schedule of the United States (HTSUS). The interior volume for this classification must exceed 2.8 m3 but not exceed 3.1 m3. The applicable classification subheading for both versions (1.6L and 2.0L) of the Kia Soul 5-Door vehicle in subheading 8703.23.0052, 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 3.4 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://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 Matthew Sullivan at 646-733-3013. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division