The tariff classification of a new vehicle from South Korea

N256497 August 29, 2014 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8703.24.0058 Alan R. Davis, Senior Tax Manager Kia Motors America, Inc. 111 Peters Canyon Road Irvine, CA 92606-1790 RE: The tariff classification of a new vehicle from South Korea Dear Mr. Davis, In your letter dated August 20, 2014, you requested a tariff classification ruling. The item under consideration has been identified as a Kia Sedona minivan. The Kia Sedona is a minivan powered by a V6 cylinder, 3,342 cc (3.3 liter) gasoline, spark ignition internal combustion engine that seats up to eight (8) passengers. The interior volume of the passenger compartment is 108.1 cubic feet (3.06 m³). It has a cargo volume of 33.9 cubic feet (0.95 m³). The total combined interior volume is 142.0 cubic feet (4.02 m³). The applicable classification subheading for the Kia Sedona minivan 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%. 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 Director National Commodity Specialist Division