RE: The tariff classification of a 1999 Honda Acty Van SDX 4WD, model V-HH4 from Japan

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364403 August 25, 2026 CLA-2-87:OT:RR:NC:N2:201 CATEGORY: Classification TARIFF NO.: 8704.31.0120 Mr. Brian Outhwaite 162 Lemon Grove Irvine, CA 92618 RE: The tariff classification of a 1999 Honda Acty Van SDX 4WD, model V-HH4 from Japan Dear Mr. Outhwaite: In your letter dated August 19, 2026, you requested a tariff classification ruling. The article under consideration is a 1999 Honda Acty Van SDX 4WD, model V-HH4, chassis number HH4-2343145. The vehicle was manufactured in Japan for the Japanese domestic market and is equipped with a gasoline-powered, spark-ignition internal combustion piston engine having a displacement of approximately 656 cc. The vehicle is configured with four-wheel drive and contains seating for four or five persons. The Honda Acty Van is equipped with front driver and passenger seating and a permanent second-row passenger seat. The second-row seat folds down to provide additional cargo space. The vehicle has sliding doors containing operable roll-down windows, as well as a rear liftgate with a window. There is no permanent panel or barrier separating the second row seating area from the rear cargo area. You suggest classification of the Honda Acty Van under subheading 8703.21.0100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for certain motor vehicles principally designed for the transport of persons. Classification of motor vehicles under heading 8703 or heading 8704, HTSUS, requires consideration of whether the vehicle is principally designed for the transport of persons or for the transport of goods. The Explanatory Notes (ENs) to headings 87.03 and 87.04 identify various structural and auxiliary design characteristics that may indicate a vehicle’s principal design. The ENs to heading 87.04 identify, among other characteristics, the presence of bench-type seats without safety equipment, such as safety belts, or anchor points and fittings for installing safety seat belts, or passenger amenities in the rear area behind the driver and front passengers. Such seats are normally fold-away or collapsible to allow full use of the rear floor for the transport of goods.
In Headquarters ruling H320977, dated January 28, 2026, U.S. Customs and Border Protection (CBP) considered the classification of a Subaru Sambar Van and Suzuki Every. Both vehicles contained second-row passenger seating with permanent anchor points and lacked a barrier separating the passenger and cargo areas. CBP also noted passenger-oriented characteristics, including windows along the side panels and comfort features in the rear portions of the vehicles. Based upon the totality of their structural and auxiliary design characteristics, CBP determined that the vehicles were principally designed for the transport of persons, and classified them in heading 8703, HTSUS. The subject Honda Acty Van is distinguishable from the vehicles considered in H320977. Research concerning the original factory configuration of the V-HH4 indicates that the second-row seating was not equipped with seat belts or other passenger restraint systems, nor was the vehicle equipped with ISOFIX child-seat anchor points. The second-row seating folds down to permit greater use of the rear floor for cargo. Although the vehicle possesses certain characteristics associated with passenger vehicles, including side windows, sliding doors, and an enclosed interior, these features must be considered together with the design and equipment of the rear seating and cargo area. In particular, the absence of rear passenger restraints or associated mounting provisions, together with the collapsible rear seating and resulting cargo configuration, demonstrates that the second-row seating is subordinate to the vehicle’s utility as a cargo-carrying vehicle. These characteristics are consistent with those identified in the ENs to heading 87.04 as indicative of vehicles designed principally for goods. Accordingly, based on the vehicle’s structural and auxiliary design characteristics, we find that the subject 1999 Honda Acty Van is principally designed for the transport of goods and is classified in heading 8704, HTSUS. The applicable subheading for the 1999 Honda Acty Van SDX 4WD, model V-HH4 will be 8704.31.0120, HTSUS, which provides for “Motor vehicles for the transport of goods: Other, with only spark-ignition internal combustion piston engine: G.V.W. not exceeding 5 metric tons: G.V.W. not exceeding 2.5 metric tons. The general rate of duty will be 25 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