The tariff classification of a motor vehicle from India

N088052 January 4, 2010 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8703.32.0010 Lindsay B. Meyer, Partner Venable, LLP 575 Seventh Street NW Washington, DC 20004-1607 RE: The tariff classification of a motor vehicle from India Dear Ms. Meyer, In your letter dated November 24, 2009, you requested a tariff classification ruling on behalf of your client Global Vehicles USA of Alpharetta, Georgia. The item under consideration is a sports utility vehicle (SUV) identified as “Project SRV”. The Project SRV is a five (5) door SUV with a 6-speed automatic transmission, 2.2 liter, 4 cylinder common railed fueled diesel engine with a cylinder capacity of 2,179cc. You state in your ruling request that the vehicle is 206.7 inches in length, 69.7 inches in width, 76.5 inches in height with a wheel base of 119.7 inches. The vehicle is equipped with a permanently attached cargo cap and roof rack. In addition you state that, although there is no permanent panel or barrier between the passenger and cargo section, only a sliding window in the interior of the vehicle allows access to the rear. In your request, you propose classification of the Project SRV in subheading 8703.23.0052 of the 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 spark-ignition internal combustion…piston engine: Of a cylinder capacity exceeding 1,500cc but not exceeding 3,000cc: Of an interior volume exceeding 3.4m3.” We disagree. Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... ”. General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.” 8703.32 of the HTSUS provides for “Motor cars and other motor vehicles principally designed for the transport of persons … , including station wagons and racing cars: Other vehicles, with compression-ignition internal combustion piston engine (diesel or semi-diesel)”. The applicable classification subheading for the Project SRV will be 8703.32.0010, 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 compression-ignition internal combustion piston engine (diesel or semi-diesel): Of a cylinder capacity exceeding 1,500cc but not exceeding 2,500cc: New”. 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