The tariff classification of a new motor vehicle from South Korea

N112179 July 16, 2010 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8703.23.0052 Mia Sakoda, Import and Trade Administrator Kia Motors America, Inc 111 Peters Canyon Road Irvine, CA 92606-1790 RE: The tariff classification of a new motor vehicle from South Korea Dear Ms. Sakoda, In your letter dated June 24, 2010, you requested a tariff classification ruling. The item under consideration has been identified as the 2011 model of the Kia Sportage. The Kia Sportage is a five-door Crossover Utility Vehicle (CUV) seating up to five passengers. You state in your ruling request that there are two engine configurations being imported: the first is an inline, four-cylinder (I-4), 2.4-liter, spark-ignition, internal combustion engine; the second is an inline, four cylinder (I-4), 2.0-liter, Gasoline Direct Injection (GDI) turbo, spark-ignition, internal combustion engine. In either case, the interior volume of the passenger compartment for both configurations measures 100.02 cubic feet (2.83 cubic meters) with a cargo volume of 26.1 cubic feet (0.74 cubic meters) when the second row of seats is in an upright position. The total combined interior volume is 126.12 cubic feet (3.57 cubic meters). The applicable classification subheading for the 2011 Kia Sportage with either engine will be 8703.23.0052, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor cars and other motor vehicles principally designed for the transport of persons … : 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 3.4 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