The tariff classification of 1995 Land Rover Defender 130 from the United Kingdom

N318260 March 18, 2021 CLA-2-87:OT:RR:NC:N2:201 CATEGORY: Classification TARIFF NO.: 8704.21.0000 Bradley Ward EPT Global Logistics USA, LLC. 550 King Street Charleston, SC 29403 RE: The tariff classification of 1995 Land Rover Defender 130 from the United Kingdom Dear Mr. Ward: In your letter dated March 11, 2021, you requested a tariff classification ruling on behalf of your client, Arkonik SVO, LLC., of Charleston, South Carolina. The item under consideration has been identified as a 1995 Land Rover Defender 130, VIN SALLDKHF8MA968803. An examination of the VIN, and the photographs provided, shows that this Land Rover is a high-capacity pickup with crew cab, powered by a 2,500cc diesel engine. The vehicle is equipped with four (4) doors, an enclosed cab, and an open rear cargo area. The applicable subheading for the 1995 Land Rover Defender 130, VIN SALLDKHF8MA968803 will be 8704.21.0000, Harmonized Tariff Schedule of the United States (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