The tariff classification of an incomplete vehicle from Mexico

N055924 April 21, 2009 CLA-2-87:OT:RR:E:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8703.90.0000 Juan Carlos Moreno, Senior Compliance Specialist Zisser Customs Law Group 2297 Niels Bohr Court, Suite 114 San Diego, CA 92154-7925 RE: The tariff classification of an incomplete vehicle from Mexico Dear Mr. Moreno, In your letter dated March 25, 2009, you requested a tariff classification ruling. The items under consideration are incomplete automobiles assembled in Mexico. You state in your ruling request that all parts and components required to manufacture sports cars are sent from an unspecified country to Mexico. In Mexico, the parts are assembled and manufactured into the final vehicle with the exception of the motor and transmission. The incomplete sports cars are then imported into the United States where buyers are given the option of choosing one of three engine and transmission types; the engines may be of 4, 6 or 8 cylinders and specialized transmissions are available that are designed for better handling of this specific type of automobile. You state that, at the time of importation into the U.S., the sports cars will look finished except for the motor and transmission. The applicable classification subheading for the incomplete Sports Cars, imported without engines or transmissions, will be 8703.90.0000, 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.” The rate of duty will be 2.5%. Products of Mexico classifiable under subheading 8703.90.0000, HTSUS, are currently entitled to duty-free treatment under the North American Free Trade Agreement (NAFTA) upon compliance with all applicable regulations. NAFTA, however, is subject to modification and periodic suspension which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on NAFTA, check our Web site at www.cbp.gov and search for the term "NAFTA". 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