The tariff classification of a 1994 Land Rover Defender 110 Double Cab Pickup from the United Kingdom

N314679 September 24, 2020 CLA-2-87:OT:RR:NC:N2:201 CATEGORY: Classification TARIFF NO.: 8704.21.0000 Edwin Michael Leffler 50 Northover Place Red Bank, NJ 07701 RE: The tariff classification of a 1994 Land Rover Defender 110 Double Cab Pickup from the United Kingdom Dear Mr. Leffler: In your letter dated September 21, 2020, you requested a tariff classification ruling. The item under consideration has been identified as a 1994 right hand drive Land Rover Defender 110 Double Cab Pickup, VIN# SALLDHAF7LA933889, equipped with a 1.8L, inline 4 cylinder, 'K' Series, high compression diesel engine. In your email on September 23, 2020, you indicated that the Gross Vehicle Weight or as designated in the United Kingdom, the “Train Weight” of 4,365 lbs. or 1.97 metric tons. The applicable classification subheading for the 1994 right hand drive Land Rover Defender 110 Double Cab Pickup, VIN# SALLDHAF7LA933889 will be 8704.21.0000, HTSUS, which provides for “Motor vehicles for the transport of goods: Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): G.V.W. not exceeding 5 metric tons”. The rate of duty will be 25% ad valorem. 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