The tariff classification of 1976 Unimog 406 Double Cab (DoKa) from Germany

NY L83099 March 8, 2005 CLA-2-87:RR:NC:MM:101 L83099 CATEGORY: Classification TARIFF NO.: 8703.33.0085 Mr. Paul Bolduc 133 Ellis Road Sullivan, New Hampshire 03445-4214 RE: The tariff classification of 1976 Unimog 406 Double Cab (DoKa) from Germany Dear Mr. Bolduc: In your letter dated February 15, 2005 you requested a tariff classification ruling. You submitted photos of a 1976 Unimog 406 Double Cab (DoKa) that you wish to import from the UK. This is a multi-passenger vehicle powered by a 5.7 liter (5,700 cc) diesel engine. The vehicle has the following features: a PTO in the front and a hitch in the rear. This office has information that the Unimog 406 DoKa is a vehicle designed to carry passengers as it has no real capacity for cargo transport. You suggest that the correct classification for this vehicle is HTS 8703.23.0090, 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 1,500 cc but not exceeding 3,000 cc: Other: Used. We disagree with your proposed classification because the engine capacity is 5,700 cc and is a diesel (compression ignition) not a spark-ignition engine. The applicable subheading for the 1976 Unimog 406 Double Cab (DoKa) will be 8703.33.0085, 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 compression-ignition internal combustion piston engine (diesel or semi-diesel): Of a cylinder capacity exceeding 2,500 cc…Other: Used. The rate of duty will be 2.5% ad valorem. Motor vehicles imported into the United States must comply with the safety regulations of the U.S. Department of Transportation (DOT) and the air emissions regulations of the U.S. Environmental Protection Agency (EPA). If you have any questions concerning these regulations, it is suggested you contact these agencies. The DOT is located at 400 Seventh Street, S.W., Washington, D.C. 20590; the EPA is located at 401 M Street, S.W., Washington, D.C. 20460. 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