Mr. San H. Wong
Formosan Motors, Inc.
5080 Sinclair Road
Columbus, OH 43229
RE: The tariff classification of a small pickup truck from Taiwan
Dear Mr. Wong:
In your letter dated February 10, 1994, on behalf of Byers International, Inc., Columbus, OH, you requested a tariff classification ruling. You have submitted illustrative material and a specification sheet.
Your submission describes a small pickup truck which is called the Renault Red Dragon F40. This vehicle has an enclosed cabin area for the driver and passenger, and an open rear deck area (with side panels) for carrying cargo.
This front wheel drive vehicle is powered by an in-line 4-cylinder, 1397 cc, gasoline engine; and a 5-speed transmission. Other mechanical features include a hermetically sealed cooling system, a flexible strut front suspension system, front disc brakes and rear drum brakes, a carburetor type fuel supply system, and a 12 v/35 AH battery. Comfort features include air-conditioning, a radio with two loud speakers, a trip meter, a front laminated windscreen, side sun visors, rear foglamps, and 3-point safety belts.
The vehicle measures approximately 3,980 mm in length, 1,590 mm in width, and 1,790 mm in height (over cab). The wheelbase is 2,580 mm. The curb weight is 780 kg, the payload weight is 655 kg, and the gross vehicle weight is 1,435 kg..
The applicable subheading for the Renault Red Dragon F40 pickup truck will be 8704.31.0020, 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 2.5 metric tons. The duty on motor vehicles (valued at $1,000 or more) for the transportation of goods is 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
New York Seaport