The tariff classification of 1996 Land Rover Defender 110 from Belgium

N321296 September 21, 2021 CLA-2-87:OT:RR:NC:N2:201 CATEGORY: Classification TARIFF NO.: 8703.23.0190 James E. Tiernan 10768 Serenbe Lane Chattahoochee Hills, Georgia 30268 RE: The tariff classification of 1996 Land Rover Defender 110 from Belgium Dear Mr. Tiernan: In your letter dated August 28, 2021, you requested a tariff classification ruling. The item under consideration has been identified as a 1996 Land Rover Defender 110 2.5-liter Turbocharged Direct Ignition (TDi) engine, VIN:SALLDHM68TA982421. You state that the vehicle is equipped with four (4) passenger doors and is designed for the transport of people. Despite the lack of rear seating, the vehicle was originally manufactured with back seats, and still contains the back seat hardware. In addition, you provided the documentation showing that you purchased rear seats, and plan to install them into the vehicle after importation into the US. The applicable subheading for the 1996 Land Rover Defender 110 (VIN:SALLDHM68TA982421) will be 8703.23.0190, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor cars and other motor vehicles principally designed for the transport of persons,…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: 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 matthew.sullivan.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division