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The tariff classification of two new automobiles from South Korea
Issued August 31, 2017 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N289790 (August 31, 2017)
Tariff classification
HTS codes: 8703.23.0140, 8703.24.0150
Headings: 8703
Product description
The items under consideration have been identified as the 2018 Kia Stinger 2.0L and the 2018 Kia Stinger 3.3L automobiles. The first item, the 2018 Kia Stinger 2.0L, is a four-door sedan automobile powered by an inline four-cylinder 1,998 cc (2.0 Liter ; 4-cylinder) gas, spark-ignition, internal combustion engine, seating up to five passengers.
CBP rationale
The applicable subheading for the 2018 Kia Stinger 2.0L will be 8703.23.0140, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor cars and other motor vehicles principally designed for the transport of persons…, including station wagons and racing cars: Other vehicles, with only spark-ignition internal combustion reciprocating piston engines: 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”. The applicable subheading for the 2018 Kia Stinger 3.3L will be 8703.24.0150, HTSUS, which provides for “Motor cars and other motor vehicles principally designed for the transport of persons…, including station wagons and racing cars: Other vehicles, with only spark-ignition internal combustion reciprocating piston engines: Of a cylinder capacity exceeding 3,000 cc: Other: New: Having engines with more than 4 cylinders but not more than 6 cylinders”.
Full text
N289790 August 31, 2017 CLA-2-87:OT:RR:NC:N2:101 CATEGORY: Classification TARIFF NO.: 8703.23.0140; 8703.24.0150 Jason S. Kwon, Customs Broker KIA Motors America, Inc. 111 Peters Canyon Road Irvine, CA 92606 RE: The tariff classification of two new automobiles from South Korea Dear Mr. Kwon: In your letter dated August 29, 2017 you requested a tariff classification ruling. The items under consideration have been identified as the 2018 Kia Stinger 2.0L and the 2018 Kia Stinger 3.3L automobiles. The first item, the 2018 Kia Stinger 2.0L, is a four-door sedan automobile powered by an inline four-cylinder 1,998 cc (2.0 Liter ; 4-cylinder) gas, spark-ignition, internal combustion engine, seating up to five passengers. The applicable subheading for the 2018 Kia Stinger 2.0L will be 8703.23.0140, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor cars and other motor vehicles principally designed for the transport of persons…, including station wagons and racing cars: Other vehicles, with only spark-ignition internal combustion reciprocating piston engines: 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”. The rate of duty will be 2.5%. The second item, the 2018 Kia Stinger 3.3L, is a four-door sedan automobile powered by an inline four-cylinder 3,342 cc (3.3 Liter ; 6-cylinder) gas, spark-ignition, internal combustion engine, seating up to five passengers. The applicable subheading for the 2018 Kia Stinger 3.3L will be 8703.24.0150, HTSUS, which provides for “Motor cars and other motor vehicles principally designed for the transport of persons…, including station wagons and racing cars: Other vehicles, with only spark-ignition internal combustion reciprocating piston engines: Of a cylinder capacity exceeding 3,000 cc: Other: New: Having engines with more than 4 cylinders but not more than 6 cylinders”. 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 HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current. 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 matthew.sullivan.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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