The tariff classification of a motor vehicle from Russia

N361140May 15, 2026CLA-2-87:OT:RR:NC:N2:201
CATEGORY: Classification
TARIFF NO.: 8703.23.0190
Mr. Michael Fischer5188 Boston Ct.Denver, CO 80238RE: The tariff classification of a motor vehicle from RussiaDear Mr. Fischer:In your letter dated
April 29, 2026
, you requested a tariff classification ruling.The item under consideration has been identified as a used 2000 Lada Niva 4x4model year , specifically model VAZ-2121 or Lada 4x4, equipped with a 1.7-liter inline-4 spark-ignition engine, permanent all-wheeldrive with lockable center differential, and a low-range transfer case.You state that the vehicle is a 3-door compact off-road utility vehicle principally designed for the transport ofpersons. Approximate weight: 1,100–1,300 kg. Mileage: approximately 117,675 km.It efurbished is in arcondition with recent mechanical work but remains an unmodified originaldesign .The applicable subheading for the 2000 Lada Niva 4×4 will be 8703.23.0190, Harmonized Tariff Schedule ofthe United States (HTSUS), which provides for “Motor cars and other motor vehicles principally designedfor the transport of persons including station wagons and racing cars: Other vehicles, with only spark-ignitioninternal combustion piston engines: Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc:Used.” The Column 2 rate of duty will be 10 percent ad valorem.The duties cited above are current as of this ruling’s issuance. 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 providedat https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS.Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.Additionally, we note that the material facts described in the foregoing ruling may be subject to periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Matthew Sullivan at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division