The tariff classification of motor vehicles from France

N171815 July 18, 2011 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8703.21.0050 Mr. James J. Lee Supervisor, Customs Compliance and Import Operations Mercedes Benz USA, LLC One Mercedes Drive Montvale, NJ 07645-1815 RE: The tariff classification of motor vehicles from France Dear Mr. Lee, In your letter dated June 21, 2011 you requested a tariff classification ruling. The first item concerned is the “Smart Pure Coupe”. It is a two-door, solid-roof automobile powered by an inline, three-cylinder, 999 cc gasoline, electronic, multipoint injection, 70 hp engine and contains a five-speed automated manual transmission. The interior volume of its two-passenger compartment is 45.4 cubic feet. The Coupe has a luggage compartment capacity of 7.8 cubic feet up to the beltline and 12 cubic feet to the roof. The second item concerned is the “Smart Passion Cabriolet”. It is a two-door, fully-automated, convertible soft-top automobile powered by an inline, three-cylinder, 999 cc, gasoline, electronic multipoint injection, 70 hp engine and has a five-speed automated manual transmission. The interior of its two-passenger compartment is 45.4 cubic feet and the Cabriolet has a luggage compartment capacity of 7.8 cubic feet up to beltline and 12 cubic feet to the roof. The applicable classification subheading for both the “Smart Pure Coupe” and the “Smart Passion Cabriolet” will be 8703.21.0050, 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 not exceeding 1,000 cc … : Other.” 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