The tariff classification of a Sprinter Minibus from Germany

NY G88152 March 15, 2001 CLA-2-87:RR:NC:MM:101 G88152 CATEGORY: Classification TARIFF NO.: 8702.10.6000, 8702.90.6000 Mr. Brian F. Walsh Barnes, Richardson & Colburn 303 East Wacker Drive Suite 1100 Chicago, Illinois 60601 RE: The tariff classification of a Sprinter Minibus from Germany Dear Mr. Walsh: In your letter dated March 5, 2001 you requested a tariff classification ruling on behalf of your client, Freightliner Corporation. You submitted a brochure depicting a Crewbus/Minibus that Freightliner will be importing from Germany. You state that the eventual marketing name for the vehicle has not been fixed. You therefore will refer to the instant vehicle as the “Sprinter Minibus” for clarity and convenience purposes, but may eventually be imported under an alternative name. You state that it is envisioned that this vehicle could be used either for commercial purposes (e.g. taxis, hotel shuttles) or private purposes (similar to a minivan), and will be configured to carry 10 or more people, including the driver. They will contain diesel engines with a cylinder capacity of between 2148 cc and 2686 cc, or in some cases a gasoline engine. These vans will include the following as standard equipment: rear windows; rear heat; a sliding side door; ergonomic seats with height adjustable headrests; independent front-wheel suspensions, 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. All the doors on the vehicle will have “easy-access” wide openings. All imported vans will come with either a carpeted floor, or a floor covered with a rubberized, slip-resistant material. Also, the vans may be imported with or without their removable seats in place. Regardless of whether the seats are in place, seat anchors will be set in the floor for easy seat placement. Finally, the vans will include amenities such as rear lighting, ashtrays, and cup holders as optional equipment. The applicable subheading for the Sprinter Minibus with diesel engine will be 8702.10.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Motor vehicles for the transport of ten or more persons, including the driver: With compression-ignition internal combustion piston engine (diesel or semi-diesel): Other. The rate of duty will be 2% ad valorem. The applicable subheading for the Sprinter Minibus with gasoline engine will be 8702.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Motor vehicles for the transport of ten or more persons, including the driver: Other…Other. The rate of duty will be 2% 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