CLA-2 CO:R:C:G 087514 JMH
Ms. Martha L. Brown
Customs Administrator
Volkswagen of America, Inc.
888 West Big Beaver Road
P.O. Box 3951
Troy, Michigan 48007-3951
RE: Volkswagen T-4 vehicle, multipurpose vehicle, vehicle for
the transport of persons, designed for the transport of
wheelchair users
Dear Ms. Brown:
This is in response to your July 10, 1990 request for a
classification ruling under the Harmonized Tariff Schedule of the
United States Annotated ("HTSUSA") for the modified version of
the Volkswagen T-4 vehicle.
FACTS:
The article in question is a modified version of the
Volkswagen T-4 multipurpose vehicle. This modified T-4 is
designed for passengers and drivers who use wheelchairs.
The design and dimensions of the modified T-4 are similar to
those of the long wheelbase version of the T-4 vehicle, including
an extended roof, side and rear doors, and windows all around.
The standard version of the T-4 is powered by a 2.5 liter, five
cylinder fuel injected engine, and is available with a 5-speed
manual or 4-speed automatic transmission. The modified T-4 will
include the following exceptions to the standard T-4:
1. All modified models have at least one side
sliding door. Some models have two side
sliding doors.
2. The overall height and resulting interior
dimensions are increased to accommodate the
special needs of the wheelchair dependent
persons.
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3. The standard single hatch rear doors will be
replaced by double rear doors opening outward,
commonly known as barn doors.
4. Various rear seating configurations will be
available, but two rear seats will be the minimum
equipment level.
5. The two rear passenger configured vehicle may be
imported without the usual passenger amenities in
the rear area (eg., no headliner, carpet, or other
comfort feature). You state that this is in
preparation for finishing in the United States
that will include trim and comfort features as
well as wheelchair lifts and tie-downs,
additional seating, and other apparatus necessary
to accommodate wheelchair users and ambulatory
passengers.
ISSUE:
Whether the modified Volkswagen T-4 is classified in heading
8703, HTSUSA, as a vehicle principally designed for the transport
of persons, or in heading 8704, HTSUSA, as a vehicle principally
designed for the transport of goods.
LAW AND ANALYSIS:
The classification of merchandise under the HTSUSA is
governed by the General Rules of Interpretation (GRI's). GRI 1,
HTSUSA, states in part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes..." The competing headings
in this instance are heading 8703 and 8704, which describe the
following:
8703 Motor cars and other motor vehicles
principally designed for the transport of
persons...
* * * * * * * * * * * * *
8704 Motor vehicles for the transport of goods...
There are no relevant legal notes which address these headings.
The standard versions of the T-4 were previously determined
to be principally used for the transport of persons and
classified under heading 8703. Headquarters Ruling Letter 086170
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("HQ 086170"), dated March 22, 1990. The predecessor of the T-
4, the Volkswagen Vanogon, was also classified under heading
8703. Headquarters Ruling Letter 083628 ("HQ 083628"), dated
June 6, 1989.
Both HQ 086170 and HQ 083628 turned on the analysis of the
integral and the auxiliary design features of the vehicles in
question. Integral design features include: (1) a body
structure and design that may accommodate large volumes of cargo,
and that may be adapted to transport a large number of persons;
and (2) a rear side passenger access door. Auxiliary design
features include: (1) windows on the rear side passenger access
door and on the side panels of both sides of the vehicle; and (2)
rear seating for two or more persons.
HQ 083628 determined that several features of the Vanogon
were significant to the ruling's conclusion. The three side
doors, one of which slid to give passengers easy access to the
rear seats; windows on the rear side passenger door and rear side
panels; and a center seat and bench-type seat which when combined
with the front seat provided seating capacity for five to seven
persons indicated that the Vanogon was to be principally used
for persons, not cargo. The T-4, the subject of HQ 086170, had
these same features.
The modified versions of the T-4 in question have at least
one side sliding door which allows easy passenger access to the
rear seats. In some instances, the modified T-4 will have side
sliding doors on each side. Windows will be included in the rear
side panels. Modification features such as an extended roof and
door height (designed to accommodate wheelchair users)
demonstrate that the vehicles are designed for the transport of
wheelchair users.
It is the opinion of this office that the integral and
auxiliary design features of the modified T-4 indicate that
these models are to be principally used for the transportation
of persons. The modified Volkswagen T-4 is properly classified
under heading 8703. The classification for the modified T-4 is
in subheading 8703.23.00, HTSUSA, as "Motor cars and other motor
vehicles principally designed for the transport of
persons...Other vehicles, with spark-ignition internal
combustion reciprocating piston engine...Of a cylinder capacity
exceeding 1,500 cc but not exceeding 3,000 cc..."
HOLDING:
The modified Volkswagen T-4 is principally designed for the
transport of persons. It is properly classified under heading
8703, in accordance with GRI 1. The classification for the
modified T-4 is in subheading 8703.23.00, HTSUSA, as "Motor cars
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and other motor vehicles principally designed for the transport
of persons...Other vehicles, with spark-ignition internal
combustion reciprocating piston engine...Of a cylinder capacity
exceeding 1,500 cc but not exceeding 3,000 cc..."
Sincerely,
John Durant, Director
Commercial Rulings Division