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The tariff classification of new sport utility vehicles from South Korea
Issued August 21, 2019 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N305642 (August 21, 2019)
Tariff classification
HTS codes: 8703.23.0140
Headings: 8703
Product description
The items under consideration have been identified as two (2) new models of Kia Sport Utility Vehicles (SUVs). The first vehicle has been identified as the 2021 “Kia Seltos 2.0L”. The Kia Seltos 2.0L is a four-door sport utility vehicle powered by an inline four-cylinder 2,000cc (2.0 Liter ; 4-cylinder ; 147 horsepower; 132 lb-ft torque) gas, spark-ignition, internal combustion engine, seating up to five passengers. The second vehicle has been identified as the 2021 “Kia Seltos 1.6L Turbo”. The Kia Seltos 1.6L Turbo is a four-door sport utility vehicle powered by an inline four-cylinder 1,600 cc (1.6 Liter ; 4-cylinder; 175 horsepower, 195 lb-ft torque) gas, spark-ignition, internal combustion engine, seating up to five passengers.
CBP rationale
The applicable subheading for both the 2021 Kia Seltos 2.0L and Kia Seltos 1.6L Turbo 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 (other than those of heading 8702), 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”.
Full text
N305642 August 21, 2019 CLA-2-87:OT:RR:NC:N2:201 CATEGORY: Classification TARIFF NO.: 8703.23.0140 Jason S. Kwon KIA Motors America, Inc. 111 Peters Canyon Road Irvine, CA 92606 RE: The tariff classification of new sport utility vehicles from South Korea Dear Mr. Kwon: In your letter dated August 5, 2019 you requested a tariff classification ruling. The items under consideration have been identified as two (2) new models of Kia Sport Utility Vehicles (SUVs). The first vehicle has been identified as the 2021 “Kia Seltos 2.0L”. The Kia Seltos 2.0L is a four-door sport utility vehicle powered by an inline four-cylinder 2,000cc (2.0 Liter ; 4-cylinder ; 147 horsepower; 132 lb-ft torque) gas, spark-ignition, internal combustion engine, seating up to five passengers. The second vehicle has been identified as the 2021 “Kia Seltos 1.6L Turbo”. The Kia Seltos 1.6L Turbo is a four-door sport utility vehicle powered by an inline four-cylinder 1,600 cc (1.6 Liter ; 4-cylinder; 175 horsepower, 195 lb-ft torque) gas, spark-ignition, internal combustion engine, seating up to five passengers. The applicable subheading for both the 2021 Kia Seltos 2.0L and Kia Seltos 1.6L Turbo 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 (other than those of heading 8702), 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% 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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