CBP Ruling N321803 — The tariff classification of a 1979 Land Rover Series 3 from the United Kingdom

Tariff classification

Headings: 8704

Product description

The item under consideration has been identified as a 1979 Land Rover Series 3, VIN 90151657A. The Land Rover Series 3 is equipped with a 2,286 Cubic Centimeter (CC), 4-cylinder, spark-ignition internal combustion engine (Gas). It has a gross vehicle weight (GVW) of 2,021 kilograms (2.021 metric tons). The Land Rover is equipped with three (3) doors, seating for three (3), with an open rear with permanent knee wall and cloth rear cover. In your ruling you suggest classification as a passenger vehicle. This office disagrees. The registration you provided indicates that this vehicle is a utility vehicle. It is not equipped with rear seats, passenger amenities, or any type of safety equipment such as seat belts in the rear.

CBP rationale

The applicable subheading for the 1979 Land Rover Series 3 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

N321803 October 26, 2021 CLA-2-87:OT:RR:NC:N2:201 CATEGORY: Classification TARIFF NO.: 8704.31.0020 Mr. Richard Phillips Owl Lodge Vicar Lane, Eastrington Goole DN14 7QF United Kingdom RE: The tariff classification of a 1979 Land Rover Series 3 from the United Kingdom Dear Mr. Phillips: In your letter dated September 28, 2021, you requested a tariff classification ruling. The item under consideration has been identified as a 1979 Land Rover Series 3, VIN 90151657A. The Land Rover Series 3 is equipped with a 2,286 Cubic Centimeter (CC), 4-cylinder, spark-ignition internal combustion engine (Gas). It has a gross vehicle weight (GVW) of 2,021 kilograms (2.021 metric tons). The Land Rover is equipped with three (3) doors, seating for three (3), with an open rear with permanent knee wall and cloth rear cover. In your ruling you suggest classification as a passenger vehicle. This office disagrees. The registration you provided indicates that this vehicle is a utility vehicle. It is not equipped with rear seats, passenger amenities, or any type of safety equipment such as seat belts in the rear. The applicable subheading for the 1979 Land Rover Series 3 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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