The tariff classification of 1992 Land Rover Defender 110 2.5TD from the United Kingdom

N318837 April 21, 2021 CLA-2-87:OT:RR:NC:N2:201 CATEGORY: Classification TARIFF NO.: 8704.31.0040 Sam Halligan Samuel Lloyd & Co. Ltd. 43 Cambridge Road London SW20 0QB United Kingdom RE: The tariff classification of 1992 Land Rover Defender 110 2.5TD from the United Kingdom Dear Mr. Halligan: In your letter dated April 9, 2021, you requested a tariff classification ruling on behalf of your client, Royal Defenders LLC., located in Sevierville, TN. The item under consideration has been identified as a 1992 Land Rover Defender 110 2.5TD, VIN SALLDHMF8JA917259. An examination of the VIN, and the photographs you provided via email, shows that this Land Rover was originally designed as a station wagon, but has been subsequently converted into a cargo vehicle by removal of the rear seats and side windows. The second row of seats is a 60/40 folding bench to allow for cargo conveyance. The applicable subheading for the 1992 Land Rover Defender 110 2.5TD, VIN SALLDHMF8JA917259, will be 8704.31.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor vehicles for the transport of goods: Other, with spark-ignition internal combustion piston engine: G.V.W. not exceeding 5 metric tons: G.V.W. exceeding 2.5 metric tons but 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