The tariff classification of new vehicles from South Korea

N054977 March 23, 2009 CLA-2-87:OT:RR:E:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8703.23.0044 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 March 18, 2009, you requested a tariff classification ruling. The items under consideration are two (2) variations of a new model vehicle that you intend on importing into the United States which has been identified as the “Forte.” The first variation of the Forte is a is a four-door sedan automobile with an inline four-cylinder, 1998 cc (2.0-liter), gas-powered, spark-ignition, internal combustion engine, seating up to five passengers. The interior volume of the passenger compartment is 96.8 cubic feet (2.7 m3). It has a cargo volume of 14.7 cubic feet (0.4 m3). The total combined interior volume is 111.5 cubic feet (3.2 m3). The second variation of the Forte is a four-door sedan automobile with an inline four-cylinder, 2359 cc (2.4-liter), gas-powered, spark-ignition, internal combustion engine, seating up to five passengers. The interior volume of the passenger compartment is 96.8 cubic feet (2.7 m3). It has a cargo volume of 14.7 cubic feet (0.4 m3). The total combined interior volume is 111.5 cubic feet (3.2 m3). The applicable classification subheading for both variations of the Kia Forte 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…: 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: New: Having engines with not more than 4 cylinders: Other: Of an interior volume exceeding 2.4m³ but not exceeding 2.8m³.” 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