The tariff classification of a Sprinter Passenger Van from Germany

NY F83953 March 27, 2000 CLA-2-87:RR:NC:MM:101 F83953 CATEGORY: Classification TARIFF NO.: 8703.33.0045 Mr. Brian F. Walsh Barnes, Richardson & Colburn Attorneys & Counselors At Law 303 East Wacker Drive Suite 1100 Chicago, Illinois 60601 RE: The tariff classification of a Sprinter Passenger Van from Germany Dear Mr. Walsh: In your letter dated February 23, 2000 you requested a tariff classification ruling on behalf of your client, Freightliner Corporation. You submitted photographs of a Sprinter Passenger Van. It appears from the photographs that the van has a capacity to seat nine passengers including the driver. The van will contain a diesel engine with a cylinder capacity in excess of 2,500 cc. The vans will include the following as standard equipment: rear windows; rear lighting; rear heat; ashtrays, cup holders; rear music speakers; a sliding side door; independent front wheel suspension, with parabolic springs and shock absorbers on the rear wheels; and fabric covering on the walls and roof. The sliding door on all models has a sunken area for easy foot access, as well as a light to illuminate the sunken area. Additionally, all vans will come with either a carpeted floor, or a floor covered with a rubberized, slip-resistant material. Finally, the vans may be imported with or without their rear seats in place. You indicate that seat anchors will be set into the floor for easy seat placement. Also these vehicles will be imported with any of three wheelbases and will be identical in all material respects. The applicable subheading for the Sprinter Passenger van will be 8703.33.0045, 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 compression-ignition internal combustion piston engine (diesel or semi-diesel): Of a cylinder capacity exceeding 2,500 cc…Other: New. 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