The tariff classification of automobiles from Germany
Issued July 25, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8703.24.0052
Headings: 8703
Product description
The items are the Model Year 2006 Porsche 911 Carrera 4 (C4) and 911 Carrera 4S (C4S). The C4 is a 2-door cabriolet powered by a 6 cylinder, 3.6 liter, gas, spark-ignition, internal combustion engine. The C4S is also a 2-door cabriolet, but is powered by a 6 cylinder, 3.8 liter, gas, spark-ignition internal combustion engine. The interior volume, including passenger compartment and trunk storage area, for both vehicles, is 2.02 cubic meters.
CBP rationale
The applicable subheading for both vehicles 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; of a cylinder capacity exceeding 3,000 cc; having engines with more than 4 cylinders, but not more than 6 cylinders; of an interior volume not exceeding 2.
Full text
NY R02227 July 25, 2005 CLA-2-87:RR:NC:MM:101 R02227 CATEGORY: Classification TARIFF NO.: 8703.24.0052 Mr. Robert Resetar Customs Manager Porsche Cars North America 980 Hammond Drive Suite 1000 Atlanta GA 30328 RE: The tariff classification of automobiles from Germany Dear Mr. Resetar: In your letter dated July 5, 2005 you requested a tariff classification ruling. The items are the Model Year 2006 Porsche 911 Carrera 4 (C4) and 911 Carrera 4S (C4S). The C4 is a 2-door cabriolet powered by a 6 cylinder, 3.6 liter, gas, spark-ignition, internal combustion engine. The C4S is also a 2-door cabriolet, but is powered by a 6 cylinder, 3.8 liter, gas, spark-ignition internal combustion engine. The interior volume, including passenger compartment and trunk storage area, for both vehicles, is 2.02 cubic meters. The applicable subheading for both vehicles 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; of a cylinder capacity exceeding 3,000 cc; having engines with more than 4 cylinders, but not more than 6 cylinders; of an interior volume not exceeding 2.8 cubic meters. The rate of duty will be 2.5 percent. 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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