CBP Ruling N302582 — The tariff classification of a 1971 VW Crew Cab exported from Guatemala

Tariff classification

Headings: 8704

Product description

The item under consideration has been identified as a 1971 Volkswagen Crew Cab, VIN 2612063096, with 2 rows of seats. This can accommodate six (6) passengers. The vehicle is powered by a 1600cc gasoline engine, with a Gross Vehicle Weight (GVW) of under 2.5 metric tons. In order to determine the type of vehicle this was, this office researched the VIN designation provided in your email date February 12, 2019. Modern VINs are denoted by a seventeen (17) digit identifier. For this vehicle, this was not the case. On earlier VW's, the chassis and VIN numbers were the same. The first two numbers indicated the body style (i.e. 21=standard Bus, 22 & 24 = Microbus, 23=Kombi, 26=pickup). The third digit denoted the model year (i.e. 1= 1971). The remaining digits are the actual sequential chassis number. In this case the vehicle has been verified as a model year 1971 pickup truck.

CBP rationale

The applicable subheading for the 1971 VW Crew Cab 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

N302582 February 15, 2019 CLA-2-87:OT:RR:NC:N2:201 CATEGORY: Classification TARIFF NO.: 8704.31.0020 Marc D. Landers 1822 West Tedmar Anaheim, CA 92804 RE: The tariff classification of a 1971 VW Crew Cab exported from Guatemala Dear Mr. Landers: In your letter dated January 16, 2019, you requested a tariff classification ruling. The item under consideration has been identified as a 1971 Volkswagen Crew Cab, VIN 2612063096, with 2 rows of seats. This can accommodate six (6) passengers. The vehicle is powered by a 1600cc gasoline engine, with a Gross Vehicle Weight (GVW) of under 2.5 metric tons. In order to determine the type of vehicle this was, this office researched the VIN designation provided in your email date February 12, 2019. Modern VINs are denoted by a seventeen (17) digit identifier. For this vehicle, this was not the case. On earlier VW's, the chassis and VIN numbers were the same. The first two numbers indicated the body style (i.e. 21=standard Bus, 22 & 24 = Microbus, 23=Kombi, 26=pickup). The third digit denoted the model year (i.e. 1= 1971). The remaining digits are the actual sequential chassis number. In this case the vehicle has been verified as a model year 1971 pickup truck. The applicable subheading for the 1971 VW Crew Cab 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 tons: 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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