The tariff classification of a Replica Mercedes Benz Motor Vehicle from Germany

NY I84380 July 31, 2002 CLA-2-87:RR:NC:MM:101 I84380 CATEGORY: Classification TARIFF NO.: 8703.21.0000 Ms. Lisa Beckett Mercedes Benz USA, LLC One Mercedes Drive, P.O. Box 350 Montvale, New Jersey 07645-0350 RE: The tariff classification of a Replica Mercedes Benz Motor Vehicle from Germany Dear Ms. Beckett: In your letter dated July 24, 2002 you requested a tariff classification ruling. You submitted an illustrated brochure depicting a replica Mercedes Benz three-wheeled (two wheels in the rear, one wheel in the front) motor vehicle. The vehicle is a replica of the first Karl Benz motor vehicle built in 1886. The brochure depicts a bench type seat that appears to accommodate two adults. This replica automobile is powered by a water-cooled single-cylinder rear-mounted gasoline engine with a displacement of 954 cc. It has a power output of 0.75 hp at 400 rpm that propels the vehicle to a top speed of 16 km/hr. The vehicle is steered by means of a steering crank in the middle of the vehicle. There is no foot brake – but a hand brake. The brochure states that suggested uses for this vehicle would be at anniversary events, local carnivals, product promotions, vintage car meets, the center of attention in company showrooms, and long-term loan to local businesses with mention of the company name. You suggest a HTS classification of 8705.90.0000, which provides for Special purpose motor vehicles,…Other; with a Free duty rate. We disagree with your proposed classification. The applicable subheading for the Replica Mercedes Benz Motor Vehicle will be 8703.21.0000, 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 not exceeding 1,000 cc. 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