The tariff classification of automobile cutaways.

N236343 January 10, 2013 CLA-2-90:OT:RR:NC:4:405 CATEGORY: Classification TARIFF NO.: 9023.00.0000 John P. Donohue Thorp Reed & Armstrong, LLP One Commerce Square 2005 Market Street Suite 1000 Philadelphia, PA 19103-7041 RE: The tariff classification of automobile cutaways. Dear Mr. Donohue: In your letter dated December 7, 2012, on behalf of Jaguar Land Rover North America, you requested a tariff classification ruling. No samples were provided. Per your letter and the photographs you attached: “The ‘automobile cutaways’ which will be imported into the United States by JLRNA are once-fully assemble automobiles that, after final assembly but prior to entry, are further worked by being cut and/or partially dismantled in order to display the vehicle’s assembly and inner technology. Specifically, automobile cutaways show cross-sectional views of the vehicle or parts of the vehicle, exposing their internal design, engine, automotive interior, assembly, and operation. The cutaways are made in part by cutting in and through portions of the finished vehicle, such as the hood, flooring and wiring and in part by removing portions of the vehicles exterior, such as hoses, allowing for sophisticated views.” In NISA P. Dellamura’s telephone call to you on December 12, 2012, you confirmed that the cutting away process takes place before importation into the US. You indicate that the elaborate process of cutting and partial disassembly is very expensive relative to the cost of an ordinary automobile. We find that the process does result in an importation that is commercially suitable for use only as a means of demonstrating and explaining relatively sophisticated features of the internal operation of the automobile. You indicate that they will routinely be used both at automobile exhibitions and at dealerships in explaining otherwise unseen features of the automobiles. Harmonized System Explanatory Note 4 to 9023 includes, “Crosssectional models of ships, locomotives, engines, etc., cut to show their internal operation or the functioning of an important part…” Regarding your question as to the whether your items are not included in the terms: 1. “Motor vehicle” as defined in the Regulations of the U.S. Environmental Protection Agency 2. “Automobile” as defined in the Regulations of the U.S. Department of Transportation, we suggest you contact directly respectively, Environmental Protection AgencyAriel Rios Building1200 Pennsylvania Avenue, N.W.Washington, DC 20460(202) 272-0167 and National Highway Traffic Safety Administration NHTSA Headquarters1200 New Jersey Avenue, SEWest BuildingWashington, DC 20590Toll-Free: 1-888-327-4236 We agree that the applicable subheading for the cutaway will be 9023.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses, and parts and accessories thereof. The general rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.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 J. Sheridan at (646) 733-3012. Sincerely, Thomas J. Russo Director National Commodity Specialist Division