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The tariff classification of concept motor vehicle from an unspecified country
Issued May 2, 2018 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N296330 (May 2, 2018)
Tariff classification
HTS codes: 8704.31.0020
Headings: 8704
Product description
The item under consideration has been identified as an unspecified motor vehicle which is still in the “concept” stage of production. The vehicle is equipped with five (5) doors and seating for five (5) passengers (2 front/3 rear) with a convertible cargo area. The vehicle’s passenger and cargo areas are one open space, but can be divided by a sliding glass panel which is located behind the second row of seats. The rear seating area is lined with carpeting, speakers, 12v power socket, and interior lights. The vehicle’s rear cargo area side windows, in fold away into the roof; the roof then slides forward to open the rear in order to carry large recreational items such as motorcycles, bikes, camping equipment, etc. The rear glass sliding window retracts into the tailgate.
CBP rationale
The applicable subheading for this concept vehicle will be 8704.31.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Motor vehicles for the transport of goods: Other, with spark-ignition internal combustion piston engine: G.
Full text
N296330 May 2, 2018 CLA-2-87:OT:RR:NC:N2:201 CATEGORY: Classification TARIFF NO.: 8704.31.0020 Mark R. Donkin New Mobility P.O. Box 212 Helensvale AUSTRALIA RE: The tariff classification of concept motor vehicle from an unspecified country Dear Mr. Donkin: In your letter dated April 23, 2018 you requested a tariff classification ruling. The item under consideration has been identified as an unspecified motor vehicle which is still in the “concept” stage of production. The vehicle is equipped with five (5) doors and seating for five (5) passengers (2 front/3 rear) with a convertible cargo area. The vehicle’s passenger and cargo areas are one open space, but can be divided by a sliding glass panel which is located behind the second row of seats. The rear seating area is lined with carpeting, speakers, 12v power socket, and interior lights. The vehicle’s rear cargo area side windows, in fold away into the roof; the roof then slides forward to open the rear in order to carry large recreational items such as motorcycles, bikes, camping equipment, etc. The rear glass sliding window retracts into the tailgate. The applicable subheading for this concept vehicle will be 8704.31.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Motor vehicles for the transport of goods: Other, with spark-ignition internal combustion piston engine: G.V.W not exceeding 5 metric ton: G.V.W. not exceeding 2.5 metric tons”. The rate of duty will be 25% ad valorem. 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 the 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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