The tariff classification of new motor vehicles from South Korea

N045960 December 10, 2008 CLA-2-87:OT:RR:E:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8703.23.0044; 8703.24.0052 Andrea Stacey, Customs Administrator Hyundai Motor America 10550 Talbert Avenue Fountain Valley, CA 92708 RE: The tariff classification of new motor vehicles from South Korea Dear Ms. Stacey, In your letter dated December 2, 2008, you requested a tariff classification ruling. The items under consideration are two variations of the Genesis coupe. The first Genesis coupe model is a three door sedan powered by a four-cylinder 2.0 liter gas, spark-ignition, internal combustion engine with seating for four persons. The interior volume is 98.8 cubic feet or 2.80 m3. The applicable classification subheading for the Genesis coupe with four-cylinders will be 8703.23.0044, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor cars and other motor vehicles principally designed for the transport of persons … , including station wagons and racing cars: Other vehicles with [a] spark-ignition internal combustion…engine: Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000cc: Other: New: 4 cylinders: Other: Of an interior volume exceeding 2.4 m3 but not exceeding 2.8 m3”. The rate of duty will be 2.5%. The second Genesis coupe model is a three door sedan powered by a six-cylinder 3.8 liter gas, spark-ignition, internal combustion engine with seating for four persons. The interior volume is 98.8 cubic feet or 2.80 m3. The applicable classification subheading for the Genesis coupe with six-cylinders will be 8703.24.0052, HTSUS, which provides for “Motor cars and other motor vehicles principally designed for the transport of persons … , including station wagons and racing cars: Other vehicles with [a] spark-ignition internal combustion…engine: Of a cylinder capacity exceeding 3,000cc: Other: New: Having engines with more than 4 cylinders but not more than 6 cylinders: Other: Of an interior volume not exceeding 2.8 m3”. The rate of duty will be 2.5%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/. 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division