The tariff classification of the Land Rover Defender 90 from the United Kingdom

NY 806783 February 16, 1995 CLA-2-83:S:N:N1:101 806783 CATEGORY: Classification TARIFF NO.: 8703.24.00 Mr. James H. Lehmann, Jr. Land Rover North America, Inc. 4390 Parliament Place P.O. Box 1503 Lanham, Maryland 20706 RE: The tariff classification of the Land Rover Defender 90 from the United Kingdom Dear Mr. Lehman: In your letter dated January 31, 1995 you requested a tariff classification ruling. In your submission you ask for the tariff classification of the Land Rover Defender 90. The Land Rover 90 is a 92 inch wheel based, four-wheel drive, six passenger sport utility vehicle which is designed primarily for the transport of persons. It has two side doors, three permanent rows of seats, and a third door at the rear of the vehicle. The front row of seats consists of two separate arm-chair seats which are divided by a center console. The rear seats consist of four seats each in the rear of the vehicle arranged two to a side that face the center and are permanently installed. The rear area of the vehicle is fully carpeted and equipped with rear speakers for the stereo equipment. It is restricted by two platforms which serve as the wheel wells and which run the entire length of the rear area from behind the front seats to the rear door. They take up over half of the rear area. They are approximately 6 1/2 inches high when measured from the floor. These two platforms serve as the mountings for the four center facing seats. This seating arrangement is similar to that of the Defender 110. The third door, located in the rear of the vehicle, is hinged on the side. It opens approximately 120 degrees from its closed position due to the location of the spare tire on the door, outside the vehicle. The dimensions of the Land Rover Defender 90 are as follows. It is 160.5 inches long, 70.5 inches wide, 80.3 inches in height, has a gross vehicle weight of 6,001 pounds, and has a 3.9 liter fuel-injected, eight-cylinder engine with a five-speed manual transmission. The Defender 90 is one of the family of vehicles built on the chassis of the original Land Rover. It is built on a frame with a ground clearance of 9.0 inches. It has coil springs and disc brakes on all four wheels and is equipped with sway bars front and rear. It can be used both on and off-road. You have submitted photographs of the Hardtop version of the Defender 90 with the seats installed. The applicable subheading for the Defender 90 will be 8703.24.00, 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 vehicles with spark-ignition internal combustion reciprocating piston engine..of a cylinder capacity exceeding 3,000cc. The last two statistical digits will depend upon the number of cylinders and the interior volume of the vehicle. The rate of duty will be 2.5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport