The tariff classification of new Hyundai motor vehicles from South Korea

N320113 July 13, 2021 CLA-2-87:OT:RR:NC:N2:201 CATEGORY: Classification TARIFF NO.: 8703.23.0140; 8703.24.0150 Andrea Stacey Hyundai Motor America 10550 Talbert Ave. Fountain Valley, California 92708 RE: The tariff classification of new Hyundai motor vehicles from South Korea Dear Ms. Stacey: In your letter dated June 21, 2021, you requested a tariff classification ruling. The items under consideration have been identified as two (2) versions of the new Hyundai GV80 sports utility vehicle. The first version of the GV80 has been identified as a five-door sport utility vehicle. You state that it is equipped with a 2,497 cc, 4-cylinder engine with seating for 5 persons. This version of the GV80 is powered by a gas, spark-ignition, internal combustion reciprocating piston engine. In your request you suggest that this version of the GV80 should be classified under 8703.23.0140, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The second version of the GV80 has been identified as a five-door sport utility vehicle. You state that it is equipped with a 3,470 cc, 6 cylinders with seating for 7 persons. This version of the GV80 is powered by a gas, spark-ignition, internal combustion reciprocating piston engines. In your request you suggest that this version of the GV80 should be classified under 8703.24.0150, HTSUS. We agree. The applicable subheading for the GV80 equipped with a 2,497 cc, 4 cylinder engine with seating for 5 persons will be 8703.23.0140, HTSUS, which provides for “Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: Other vehicles, with only spark-ignition internal combustion reciprocating piston engines: Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc: Other”. The rate of duty will be 2.5% ad valorem. The applicable subheading for the GV80 equipped with a 3,470 cc, 6 cylinder with seating for 7 persons will be 8703.24.0150, HTSUS, which provides for “Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: Other vehicles, with only spark-ignition internal combustion reciprocating piston engines: Of a cylinder capacity exceeding 3,000 cc: Having engines with more than 4 cylinders but not more than 6 cylinders”. The rate of duty will be 2.5% 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