The tariff classification of the Toyota FJ Cruiser motor vehicle from Japan

NY L83175 March 8, 2005 CLA-2-87:RR:NC:MM:101 L83175 CATEGORY: Classification TARIFF NO.: 8703.24.0058 Ms. Marian E. Duntley Toyota Motor Sales, U.S.A., Inc. 19001 South Western Avenue, G411 Torrance, California 90501 RE: The tariff classification of the Toyota FJ Cruiser motor vehicle from Japan Dear Ms. Duntley: In your letter dated February 15, 2005 you requested a tariff classification ruling. You submitted pictures of a new vehicle – the Toyota FJ Cruiser. The vehicle is equipped with a 4.0 liter, V6 gasoline engine. You state that this vehicle is an SUV that rides on a modified 4Runner platform and has seating for 5 people. The approximate interior volume is 4.4 cubic meters. The applicable subheading for the Toyota FJ Cruiser will be 8703.24.0058, 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 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division