Protest No. 4909-92-100116; Nissan Pathfinder; sport- utility vehicle; two-door; HQ 044958; HQ 081443 (IA 82/87); HQ 081444 (IA 84/87); HQ 081445 (IA 83/87)

HQ 953357 June 18, 1993 CLA-2 CO:R:C:M 953357 LTO CATEGORY: Classification TARIFF NO.: 692.10, TSUS District Director U.S. Customs Service La Puntilla #1 Old San Juan, Puerto Rico 00903 RE: Protest No. 4909-92-100116; Nissan Pathfinder; sport- utility vehicle; two-door; HQ 044958; HQ 081443 (IA 82/87); HQ 081444 (IA 84/87); HQ 081445 (IA 83/87) Dear District Director: The following is our decision regarding Protest No. 4909- 92-100116, which concerns the classification of the Nissan Pathfinder, a two-door sport-utility vehicle, under the Tariff Schedules of the United States (TSUS). The vehicles were entered on September 28, 1988, and the entry was liquidated on September 18, 1992. The protest was timely filed on October 20, 1992. FACTS: The Nissan Pathfinder is a multipurpose type sport-utility vehicle from Japan. The model in question has 4-wheel drive, two doors, rear seats and various passenger amenities (i.e., carpeting). The protestant contends that the vehicle is classifiable under item 692.10, TSUS, which provides for other motor vehicles. The subject merchandise was classified upon liquidation under item 692.02, TSUS, which provides for automobile trucks. The provisions at issue are as follows: Motor vehicles (except motorcycles) for the transport of persons or articles Automobile trucks valued at $1,000 or more, and motor buses 692.02 Automobile trucks * * * * * * * * * * * * * 692.10 Other - 2 - ISSUE: Whether the Nissan Pathfinder is classifiable under item 692.10, TSUS, which provides for other motor vehicles, including on-the-highway, four-wheeled, passenger automobiles. LAW AND ANALYSIS: Under the TSUS, motor vehicles are classified as automobile trucks in item 692.02, TSUS, or as other motor vehicles for the transport of persons or articles in item 692.10, TSUS, depending on whether or not, in their condition as imported, they contain rear seats or passenger "amenities" in the rear area which impair the cargo-carrying nature of the rear area. See HQ 081443 (IA 82/87), 081444 (IA 84/87), 081445 (IA 83/87), dated March 24, 1988. In HQ 081444 (IA 84/87), we stated that it is Customs position that "vehicles with rear seating in the rear area are classified as other vehicles for the transport of persons or articles in item 692.10, TSUS." See also, HQ 044958, dated October 1, 1976 (Subaru Brat). These are traditional criteria used by Customs in classifying such vehicles under the TSUS. In a "Sworn Declaration" dated June 7, 1993, the protestant states that all of the vehicles in question were equipped with rear seats for three passengers, and that the seating capacity of those vehicles was for five persons. Accordingly, the Nissan Pathfinder with rear seating is classifiable under item 692.10, TSUS. HOLDING: The Nissan Pathfinder with rear seating is classifiable under item 692.10, TSUS. Accordingly, the protest should be allowed. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest. Sincerely, John Durant, Director