The tariff classification of a Porsche "Boxster S" motor vehicle from Germany

NY E86466 September 1, 1999 CLA-2-87:RR:NC:MM:101 E86466 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 Porsche "Boxster S" motor vehicle from Germany Dear Mr. Resetar: In your letter dated August 18, 1999 you requested a tariff classification ruling. No photographs or brochures of the "Boxster S" were submitted with your ruling request. The vehicle in question will be imported in the Fall of 1999 as model year 2000 car. The motor vehicle will be called the Porsche "Boxster S". The vehicle is a two-door convertible sports car powered by a 3.2 liter, six-cylinder gasoline mid-engine, producing 252 horsepower, through a 6-speed manual or Tiptronic transmission. The "Boxster S" measures 171 inches long, 70 inches wide and 51 inches high. The wheelbase measures 85 inches. The interior volume (passenger compartment and trunk) is 1.35 cubic meters. The vehicle's curb weight is 2,850 pounds. The applicable subheading for the Porsche "Boxster S" 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, including station wagons and racing cars: Other vehicles with spark-ignition internal combustion reciprocating piston engines: 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 cubic meters. 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 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division COMMENT1