The tariff classification of new vehicles from South Korea

N246847 November 5, 2013 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8703.23.0046 Alan R. Davis, Senior Tax Manager Kia Motors America, Inc. 111 Peters Canyon Road Irvine, CA 92606-1790 RE: The tariff classification of new vehicles from South Korea Dear Mr. Davis, In your letter dated October 2, 2013, you requested a tariff classification ruling. The items under consideration have been identified as two versions of the Kia Forte Koup. The first vehicle is the Kia Forte Koup 2-Door (1.6 liter). It is a two-door automobile powered by an inline turbo charged four-cylinder 1,591 cc gasoline, spark ignition internal combustion engine that seats up to five passengers. The interior volume of the passenger compartment is 92.3 cubic feet (2.61 m³). It has a cargo volume of 13.3 cubic feet (0.37 m³). The total combined interior volume is 105.6 cubic feet (2.99 m³). The second vehicle is the Kia Forte Koup 2-Door (2.0 liter). It is a two-door automobile powered by an inline turbo charged four-cylinder 1,591 cc gasoline, spark ignition internal combustion engine that seats up to five passengers. The interior volume of the passenger compartment is 92.3 cubic feet (2.61 m³). It has a cargo volume of 13.3 cubic feet (0.37 m³). The total combined interior volume is 105.6 cubic feet (2.99 m³). You suggested classifying both versions (1.6 liter and 2.0 liter) of the Kia Forte Koup 2-Door vehicle in subheading 8703.23.0044, Harmonized Tariff Schedule of the United States (HTSUS). The interior volume for this classification must exceed 2.4 m³ but not exceed 2.8 m³. The applicable classification subheading for both versions (1.6 liter and 2.0 liter) of the Kia Forte Koup 2-Door vehicle will be in subheading 8703.23.0046, HTSUS, which provides for “Motor cars and other motor vehicles principally designed for the transport of persons …: Other vehicles, with spark ignition internal combustion 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 2.8 m³ but not exceeding 3.1 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://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 Matthew Sullivan at 646-733-3013. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division