The tariff classification of Porsche passenger automobile model: Carrera GT from Germany

NY G86032 January 8, 2001 CLA-2-87:RR:NC:MM:101 G86032 CATEGORY: Classification TARIFF NO.: 8703.24.0062 Mr. Robert J. Resetar Porsche Cars North America, Inc. 980 Hammond Drive Suite 1000 Atlanta, Georgia 30328 RE: The tariff classification of Porsche passenger automobile model: Carrera GT from Germany Dear Mr. Resetar: In your letter dated December 15, 2000 you requested a tariff classification ruling. You submitted pictures of a Porsche passenger automobile model: Carrera GT. The Carrera GT is a two-person passenger motor vehicle powered by a 10 cylinder, 5.5 liter, spark-ignition internal combustion engine. The interior volume, including the trunk space is 1.068 cubic meters. The applicable subheading for the Porsche Carrera GT will be 8703.24.0062, 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 6 cylinders: Of an interior volume not exceeding 2.8 m³. 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