The tariff classification of a new motor vehicle from South Korea

N251882 April 3, 2014 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8703.90.0000 Michael Boucher, Senior Manager, Customs Administration Hyundai Motor America 10550 Talbert Avenue Fountain Valley, CA 92708-6031 RE: The tariff classification of a new motor vehicle from South Korea Dear Mr. Boucher, In your letter dated March 26, 2014, you requested a tariff classification ruling. The item under consideration has been identified as a Hyundai Tucson Fuel Cell vehicle. You state in your request that the Hyundai Tucson Fuel Cell is a five (5) door SUV (Sport Utility Vehicle) crossover powered by a hydrogen fuel cell system. The vehicle has seating for five (5) people, generates a maximum of 134 horsepower at 5,000 rpm with a maximum torque of 221 pounds per foot at 1,000 rpm. The Hyundai Tucson Fuel Cell has a 100 kilowatt induction motor with a driving range of up to 300 miles. The applicable classification subheading for the Hyundai Tucson Fuel Cell will be 8703.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor cars … principally designed for the transportation of persons … : Other.” 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 matthew.sullivan@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division