The tariff classification of various models of the 2027 Kia EV3 electric vehicle from Mexico

N363762
July 31, 2026
CLA-2-87:OT:RR:NC:N2:201
CATEGORY: Classification
TARIFF NO.: 8703.80.0020; 8703.80.0060
Mr. Jason Kwon Kia America, Inc. 111 Peters Canyon Rd. Irvine, CA 92606 RE: The tariff classification of various models of the 2027 Kia EV3 electric vehicle from Mexico Dear Mr. Kwon: In your letter dated July 27, 2026, you requested a tariff classification ruling. The item under consideration is the 2027 Kia EV3 battery electric vehicle, a 5-door small sport utility vehicle (SUV). In your request you state that the Kia EV3 will be offered in seven different trim levels, including front-wheel drive (FWD) and all-wheel drive (AWD) variants, with differing battery capacities, motor outputs, and EPA-rated driving ranges. All trim levels for the 2027 Kia EV3 are designed to transport up to five passengers. Cargo capacity is 26.1 cubic feet behind the 2nd row of seats and up to 56.5 cubic feet with the second row folded. Passenger compartment volume ranges between 97.6 to 99.7 cubic feet. The first trim level is identified as the Light FWD. The Light FWD is equipped with a 58.3 kWh lithium-ion polymer battery and a 150-kW electric motor with a range of 221 miles. The second and third trim levels are the Wind FWD and the Land FWD. The Wind and Land FWD are equipped with 81.4 kWh lithium-ion polymer batteries and 150 kW electric motors with a range of 321 miles. The fourth, fifth, and sixth trim levels are the Wind AWD, Land AWD, and GT-Line AWD which are all equipped with 195 kW dual-motor powertrains. The seventh and final trim level is the GT AWD which is equipped with a 215 kW dual-motor powertrain. All AWD trims utilize an 81.4 kWh lithium-ion polymer battery and have an EPA-rated range of 280 miles. The applicable subheading for the 2027 Kia EV3 Light FWD will be 8703.80.0020, 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 electric motors for propulsion: With an EPA-rated range not exceeding 250 miles: New.” The general rate of duty will be 2.5 percent ad valorem. The applicable subheading for the remaining 2027 Kia EV3 trim levels (Land FWD, Wind FWD, Wind AWD, Land AWD, GT-Line AWD, and GT AWD) will be 8703.80.0060, 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 electric motors for propulsion: With an EPA-rated range exceeding 250 miles: New.” The general rate of duty will be 2.5 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 provided at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties 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 either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems 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 as identified 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 the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border 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 periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Matthew Sullivan at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division