The tariff classification of a Mercedes-Benz motor vehicle from Austria

NY G87189 March 20, 2001 CLA-2-87:RR:NC:MM:101 G87189 CATEGORY: Classification TARIFF NO.: 8703.24.0068 Ms. Lisa Beckett Import Operations Supervisor Mercedes-Benz USA, LLC One Mercedes Drive P.O. Box 350 Montvale, New Jersey 07645-0350 RE: The tariff classification of a Mercedes-Benz motor vehicle from Austria Dear Ms. Beckett: In your letter dated February 5, 2001 you requested a tariff classification ruling. Due to a clerical error this ruling, issued February 26, 2001, was issued with the incorrect ruling number: NY G87179. The correct ruling number is: NY G87189. You submitted a diagram of the vehicle as well as a specification sheet. It appears from the diagram that the vehicle has four doors and can accommodate the driver and a passenger in the front and two passengers in the rear seat. You state that the vehicle has an 8 cylinder, gasoline, spark-ignition internal combustion engine exceeding 3,000 cc, and will have an interior volume of approximately 3.6 cubic meters. The applicable subheading for the motor vehicle will be 8703.24.0068, 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 spark-ignition internal combustion reciprocating piston engine: Of a cylinder capacity exceeding 3,000 cc: Other: New: Having engines with more than 6 cylinders: Of an interior volume exceeding 3.4 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