The tariff classification of the 2005 Porsche 911 Carrera, 911 Carerra S, 911 Turbo S, and 911 Turbo S Cabriolet Motor Vehicles from Germany

NY R00553 July 21, 2004 CLA-2-87:RR:NC:MM:101 R00553 CATEGORY: Classification TARIFF NO.: 8703.24.0052 Mr. Robert J. Resetar Porsche Cars North America, Inc. 980 Hammond Drive, Suite 1000 Atlanta, Georgia 30328 RE: The tariff classification of the 2005 Porsche 911 Carrera, 911 Carerra S, 911 Turbo S, and 911 Turbo S Cabriolet Motor Vehicles from Germany Dear Mr. Resetar: In your letter dated July 9, 2004 you requested a tariff classification ruling. You submitted Press Releases detailing the new 2005 Porsche 911 Carerra automobiles. The four vehicles are the Porsche 911 Carrera, 911 Carerra S, 911 Turbo S, and 911 Turbo S Cabriolet. The specifications for these automobiles are: Model: Carrera Carrera S Turbo S Turbo S Cabriolet Internal Designation: 997 110 997 120 996 450 996 650 Engine Size in liters: 3.6 3.8 3.6 3.6 Number of Cylinders: 6 6 6 6 Fuel: Gas Gas Gas Gas Interior Volume in m3 2.02 2.02 1.9 1.9 The applicable subheading for the 2005 Porsche 911 Carrera, 911 Carerra S, 911 Turbo S, and 911 Turbo S Cabriolet Motor Vehicles will be 8703.24.0052, Harmonized Tariff Schedule of the United States (HTS), 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 spark-ignition internal combustion reciprocating piston engine: Of a cylinder capacity exceeding 3,000 cc…Other: New: Having engines with more than 4 cylinders but not more than 6 cylinders: Of an interior volume not exceeding 2.8 m3. The rate of duty will be 2.5% ad valorem. 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 Robert DeSoucey at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division