The tariff classification of a 2008 Mercedes-Benz S550 from Canada

N321720 October 13, 2021 CLA-2-87:OT:RR:NC:N2:201 CATEGORY: Classification TARIFF NO.: 8703.24.0190 Robert E. Wichert JETCO 11119 Drumadoon Drive Richmond, TX 77407 RE: The tariff classification of a 2008 Mercedes-Benz S550 from Canada Dear Mr. Wichert: In your letter dated September 22, 2021, you requested a tariff classification ruling. The item under consideration has been identified as a 2008 Mercedes-Benz S550 4Matic, (VIN WDDNG86XX8A224599). According to Edmunds, the subject vehicle is equipped with a 5.5-liter, 8-cylinder, spark-ignition internal combustion engine (Gas). You state in your request that the vehicle is a gift and will be permanently imported from Canada. In response to our office’s email of September 23, 2021, you provided a copy of the Canadian registration, which is without lien or encumbrance. A letter provided to you, dated October 8, 2021, from Mercedes-Benz Canada, Inc. states that the vehicle conforms to all US Federal Motor Vehicle Safety Standards (FMVSS) except #101, which indicates the instrument cluster requires replacement. The applicable subheading for the 2008 Mercedes-Benz S550 4Matic, (VIN WDDNG86XX8A224599) will be 8703.24.0190, Harmonized Tariff Schedule of the United States (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 3,000cc: Other: Used”. The general 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