The tariff classification of new vehicles from South Korea

N051295 February 25, 2009 CLA-2-87:OT:RR:E:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8703.23.0046 Howard D. Esterman, Import and Trade Supervisor Kia Motors America, Inc. 111 Peters Canyon Road Irvine, CA 92606-1790 RE: The tariff classification of new vehicles from South Korea Dear Mr. Esterman, In your letter dated February 5, 2009, you requested a tariff classification ruling. The items under consideration are two (2) versions of a new vehicle identified as the “Kia Soul.” The first version is the Kia Soul 1.6L; it is a five-door hatchback automobile powered by a four-cylinder, 1591 cc (1.6-liter), gas, spark-ignition, internal combustion engine that seats up to five passengers. The interior volume of the passenger compartment is 102.3 cubic feet (2.90 m³). The second version is the Kia Soul 2.0L; it is a five-door hatchback automobile powered by a four-cylinder, 1975 cc (2.0-liter), gas, spark-ignition, internal combustion engine that seats up to five passengers. The interior volume of the passenger compartment is 102.3 cubic feet (2.90 m³). The applicable classification subheading for both the Kia Soul 1.6L and 2.0L will be 8703.23.0046, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor cars and other motor vehicles principally designed for the transport of persons … : Other vehicles, with spark-ignition internal combustion piston engine: Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc: Other: New: Having engines with not more than 4 cylinders: Other: Of an interior volume exceeding 2.8 m³ but not exceeding 3.1 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