The tariff classification of a new motor vehicle from South Korea

N124718 October 15, 2010 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8703.23.0048 Andrea Stacey Hyundai Motor America 10550 Talbert Avenue Fountain Valley, CA 92728-6031 RE: The tariff classification of a new motor vehicle from South Korea Dear Ms. Stacey, In your letter dated September 22, 2010, you requested a tariff classification ruling. The item under consideration has been identified as the Sonata Hybrid. The Sonata Hybrid is a four-door sedan powered by a four-cylinder, 2.4 liter, gas, spark-ignition internal combustion engine in combination with a 40.2 HP electric engine. The electric engine is powered by a 270-volt lithium polymer battery. The Sonata Hybrid has seating for five persons and its interior volume is 114.5 cubic feet or 3.24 m³. In your request, you suggest classification of the Sonata Hybrid in subheading 8703.24.0048, Harmonized Tariff Schedule of the United States (HTSUS); this number does not exist in the current edition of the HTSUS. The applicable classification subheading for the Sonata Hybrid will be 8703.23.0048, 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 3.1 m³ but not 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