The tariff classification of a crossover motor vehicle from South Korea

N279669 October 14, 2016 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8703.23.0052 Jason S. Kwon, Customs Broker KIA Motors America, Inc. 111 Peters Canyon Road Irvine, CA 92606 RE: The tariff classification of a crossover motor vehicle from South Korea Dear Mr. Kwon: In your letter dated September 14, 2016 you requested a tariff classification ruling. The item under consideration has been identified as a new Kia Hybrid Utility Vehicle, the Niro. The Niro is a 5-door crossover hybrid utility vehicle powered by an inline four-cylinder 1,580 cc (1.6-liter) gas, spark-ignition, internal combustion engine, and a 1.56 kWh lithium ion polymer battery. It has seating up to five passengers. You state that the interior volume of the passenger compartment is 100.9 cubic feet (2.9 m3), a cargo volume of 27.8 cubic feet (0.8 m3), which gives a total combined interior volume of 128.7 cubic feet (3.6 m3). The applicable subheading for the Kia Niro will be 8703.23.0052, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor cars…principally designed for the transport of persons (other than those of heading 8702)…with spark-ignition internal combustion reciprocating 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 3.4 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 HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. 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 matthew.sullivan.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division