The tariff classification of two Land Rovers from the United Kingdom

 N314026 August 27, 2020 CLA-2-87:OT:RR:NC:N2:201 CATEGORY: Classification TARIFF NO.: 8703.24.0190 Jason Doornick Doornick Driven 1074 Hope Street Stamford, CT 06907 RE: The tariff classification of two Land Rovers from the United Kingdom Dear Mr. Doornick: In your letter dated August 18, 2020, you requested a tariff classification ruling. The items under consideration have been identified as two (2) Land Rover Defender 110s. The first Land Rover has been described as a 1992 Yellow Land Rover Defender 110. You state that the vehicle is equipped with air conditioning and rear seats with seatbelts. The rear hatch doors have windows. You state that the vehicle is equipped with a sunroof for the rear compartment. An examination of the VIN number provided SALLDHAV7JA912888, shows that it is equipped with a 3.5L, V8 carb, gas powered engine. The second Land Rover has been identified as a 1993 White Land Rover Defender 110. You state that the vehicle is equipped with air conditioning and rear seats with seatbelts. The rear hatch doors have windows. You state that the vehicle is equipped with a sunroof for the rear compartment. An examination of the VIN number provided SALLDHAV7KA929574, shows that it is equipped with a 3.5L, V8 carb, gas powered engine. The applicable subheading for the both Land Rovers will be 8703.24.0190, 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 3,000 cc: Other: Used”. 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