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
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
Jean F. Maguire
New York Seaport