Mr. Charles S. Parisi
ICCB/ John V. Carr & Son, Inc.
P.O. Box 90673
Los Angeles, CA 90009

RE: The tariff classification of the 1993 Toyota T100 pickup truck from Japan

Dear Mr. Parisi:

In your letter dated October 2, 1992, on behalf of Toyota Motor Sales U.S.A. Inc., you requested a tariff classification ruling. You have submitted a descriptive brochure.

Your submission describes the Toyota T100 pickup truck which is available in both a 2-wheel drive and a 4-wheel drive version. The Toyota T100 has an enclosed welded steel operator and passenger cab (with two side doors), a flatbed cargo bed constructed of steel, and a hinged rear tailgate.

The pickup truck is powered by a 3.0-liter V6 150 horsepower electronically fuel injected (EFI) engine and a standard 5-speed manual overdrive transmission. A 4-speed electronically controlled automatic overdrive transmission is an available option. Mechanical features include power assisted recirculating ball steering (4-WD) or power assisted rack-and-pinion steering (2-WD), a rear wheel anti-lock brake system (ABS) that operates in 2-WD mode, independent torsion bar suspension (2-WD) or Hi- Trac independent torsion bar with upper and lower A arms suspension (W-WD), and a 24.3 gallon gas tank. Comfort features include tinted glass, dual black outside mirrors with passenger- side wide view convex mirror, air conditioning, tilt steering wheel, intermittent windshield wipers, various available audio systems, and full carpeting with driver-side footrest.

The Toyota T100 pickup truck measures 209.1 inches long, 75.2 inches wide, 66.7 inches (2-WD) or 70.1 inches (4-WD) high, and has a 121.8 inch wheelbase. The inside bed length is 97.8 inches. Minimum running ground clearance ranges from 7.7 to 8.3 inches (depending on model). Vehicle curb weight ranges from 3,350 to 3,950 pounds (depending on model), and the gross vehicle weight rating ranges from 5,000 to 6,000 pounds (depending on model).

The applicable subheading for the 1993 Toyota T100 pickup truck will be 8704.31.00 Harmonized Tariff Schedule of the United States (HTS), 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. The duty on motor vehicles (valued at $1,000 or more) for the transportation of goods is temporarily increased to 25 percent ad valorem under subheading 9903.87.00, HTS.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport