R02136 R0 Ruling Active

The tariff classification of a 2006 Porsche Cayman S motor vehicle from Germany

Issued June 22, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8703.24.0052

Headings: 8703

Product description

You submitted literature depicting the 2006 Porsche Cayman S motor vehicle.

CBP rationale

The applicable subheading for the 2006 Porsche Cayman S motor vehicle will be 8703.24.0052, Harmonized Tariff Schedule of the United States (HTS), 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 spark-ignition internal combustion reciprocating piston engine: Of a cylinder capacity exceeding 3,000 cc: Other: New: Having engines with more than 4 cylinders but not more than 6 cylinders: Of an interior volume not exceeding 2.

Full text

NY R02136 June 22, 2005 CLA-2-87:RR:NC:MM:101 R02136 CATEGORY: Classification TARIFF NO.: 8703.24.0052 Mr. Robert J. Resetar Porsche Cars North America Inc. 980 Hammond Drive Suite 1000 Atlanta, Georgia 30328 RE: The tariff classification of a 2006 Porsche Cayman S motor vehicle from Germany Dear Mr. Resetar: In your letter dated June 15, 2005 you requested a tariff classification ruling. You submitted literature depicting the 2006 Porsche Cayman S motor vehicle. You state that the vehicle is a 2-door coupe powered by a 6-cylinder, 3.4 liter, gasoline, spark-ignition, internal combustion engine. The interior volume, including both passenger compartment and storage areas is 1.65 m3 The applicable subheading for the 2006 Porsche Cayman S motor vehicle will be 8703.24.0052, Harmonized Tariff Schedule of the United States (HTS), 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 spark-ignition internal combustion reciprocating piston engine: Of a cylinder capacity exceeding 3,000 cc: Other: New: Having engines with more than 4 cylinders but not more than 6 cylinders: Of an interior volume not exceeding 2.8 m3. The rate of duty will be 2.5% ad valorem. 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 Robert DeSoucey at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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