The tariff classification of new vehicles from South Korea

N249169 January 24, 2014 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8703.24.0058; 8703.24.0068 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 January 8, 2014, you requested a tariff classification ruling. The items under consideration have been identified as two versions of the Kia K900 automobile. The first version is the Kia K900 four door sedan (3.8 liter). It is a four-door automobile powered by a V6 cylinder - 3,778 cc gasoline, spark ignition internal combustion engine that seats up to five passengers. The interior volume of the passenger compartment is 110.8 cubic feet (3.13 m³). It has a cargo volume of 15.9 cubic feet (0.45 m³). The total combined interior volume is 126.7 cubic feet (3.58 m³). The second version is the Kia K900 four-door sedan (5.0 liter). It is a four-door automobile powered by a V8 - 5,038 cc gasoline, spark ignition internal combustion engine that seats up to five passengers. The interior volume of the passenger compartment is 110.8 cubic feet (3.13 m³). It has a cargo volume of 15.9 cubic feet (0.45 m³). The total combined interior volume is 126.7 cubic feet (3.58 m³). The applicable classification subheading for the Kia K900 four-door sedan (3.8 liter) will be in subheading 8703.24.0058, 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 3,000 cc: Other: New: Having engines with more than 4 cylinders but not more than 6 cylinders: Of an interior volume exceeding 3.4 m³.” The general rate of duty will be 2.5%. The applicable classification subheading for the Kia K900 four-door sedan (5.0 liter) will be in subheading 8703.24.0068, 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 3,000 cc: Other: New: Having engines with more than 6 cylinders: Of an interior volume exceeding 3.4 m³.” The general 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, please contact National Import Specialist Matthew Sullivan at 646-733-3013. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division