The tariff classification of three Sport Utility Vehicles from Germany

NY I82551 June 7, 2002 CLA-2-87:RR:NC:MM:101 I82551 CATEGORY: Classification TARIFF NO.: 8703.24.0052, 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 three Sport Utility Vehicles from Germany Dear Mr. Resetar: In your letter dated May 7, 2002 you requested a tariff classification ruling. You submitted pictures as well as a press release announcing the release of the vehicles. The three models are named “Cayenne”, “Cayenne S”, and “Cayenne Turbo”. Each has seating for five people. The interior includes amenities such as driver, passenger and side airbags, interior lighting, leather upholstery and trim, cup holders, carpeting, and a premium sound system.. The following table you have provided lists additional technical data: Model and Type  Fuel Number of Cylinders Engine Size (Liters) Interior Volume (M³ including Cargo area)  Cayenne  Gas  6  3.2  2.72  Cayenne S  Gas  8  3.2  2.72  Cayenne Turbo  Gas  8  3.2  2.72   The applicable subheading for the Cayenne Sport Utility Vehicle 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 (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 4 cylinders but not more than 6 cylinders: Of an interior volume not exceeding 2.8 m³. The rate of duty will be 2.5% ad valorem. The applicable subheading for the Cayenne S and Cayenne Turbo Sport Utility Vehicle 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: 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 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division