CLA-2 CO:R:C:G 086170 CMS
Ms. Martha L. Brown
Customs Administrator
Volkswagen of America, Inc.
888 W. Big Beaver
P.O. Box 3951
Troy, Michigan 48007-3951
RE: Volkswagen "T-4" Vehicle
Dear Ms. Brown:
This responds to your request dated December 13, 1989 for a
binding classification ruling for the Volkswagen T-4 vehicle.
Submitted with your request were diagrams of the vehicle and a
list of vehicle features. Additional information was provided by
facsimile transmission on March 8, 1990. Our ruling follows.
FACTS:
The merchandise consists of the Volkswagen T-4 vehicle which
is the successor to the Volkswagen Vanagon vehicle ("T-4" is
Volkswagen's temporary designation for the vehicle; the name
under which the vehicle will be marketed has not been
determined). The T-4 will be the fourth generation of the van-
type vehicle which Volkswagen developed in the late 1940's as a
derivative of the Beetle passenger car. The classification for
the Volkswagen Vanagon vehicle was determined in HQ Ruling 083628
(June 6, 1989).
The T-4 will be imported in a standard van version, standard
camper version and long-wheelbase camper version. The vehicle 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 vehicle has three side doors, one of which is
a sliding door, and windows all around. The rear passenger
compartment has sliding windows and a separate heater.
The standard van version has overall seating for seven
persons. Behind the two front seats is one bench-type seat or
two individual seats which can be easily removed. Behind these
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seats is a bench-type seat which folds and tumbles but can only
be removed with the use of tools. The standard camper version
has similar seating arrangements but seats six persons and has a
pop-up roof, equipment which can easily be converted into two
beds, and a sink with water supply. The long-wheelbase camper
has all the amenities of the standard camper but is configured
with a permanent kitchen in the rear of the vehicle.
The suspension of the T-4 that of the
Vanagon except that the T-4 features front wheel drive. The
overall length, width and height of the standard T-4 and Vanagon
, with the comparisons between the T-4 and
Vanagon, respectively, as follows: overall length: ,
179.9"; width: , 72.6"; height: , 75.9". The ratio
of interior passenger area to cargo area for the T-4 when the
vehicle is being used by passengers is : 1.1, which is
greater than the passenger to cargo ratio for the Vanagon (3:1).
The length of the T-4 long-wheelbase camper is ; the width
and height dimensions those of the standard T-4
versions.
ISSUE:
Is the T-4 classified in Heading 8703 as a vehicle
principally designed for the transport of persons, or in Heading
8704 as a vehicle for the transport of goods?
LAW AND ANALYSIS:
Heading 8703 describes vehicles principally designed for
the transport of persons. Heading 8704 describes vehicles for
the transport of goods. No section, chapter or explanatory notes
provide criteria regarding vehicle features to be used in
determining whether a vehicle is principally designed for the
transport of persons or goods.
In HQ Ruling 083628 (June 6, 1989), the Volkswagen Vanagon
was determined to be a vehicle principally designed for the
transport of persons, classified in Heading 8703, HTSUSA. The
Vanagon ruling acknowledged that no single vehicle feature is
dispositive and that one should consider (1) the integral, and
(2) the auxiliary features of vehicles when determining whether
they are principally designed for the transport of persons or
goods.
The particular features of the Vanagon which HQ Ruling
083628 determined were significant were three side doors, one of
which was sliding so as to allow passengers easy access to the
rear seats; windows on the rear side passenger door and rear side
-3-
panels; and a center seat and bench-type seat which when combined
with the front seats provided seating capacity for 5-7 persons.
The T-4 has all the features which HQ Ruling 083628 found to
be particularly significant in determining that the Vanagon was
principally designed to transport persons. The T-4 is also very
similar to the Vanagon in other respects (e.g. suspension,
dimensions, ratio of passenger to cargo interior space).
The three versions of the T-4 are essentially similar to
the Vanagon in regard to the vehicle features specifically
referenced in HQ Ruling 083628. When considering all the T-4's
integral and auxiliary design features, it is clear that the T-4
is principally designed for the transport of persons. The T-4
versions with 2.5. liter engines are classified in subheading
8703.23.00, HTSUSA; any of the three T-4 versions which has an
engine with a cylinder capacity greater than 3000 cc's is
classified in subheading 8703.24.00, HTSUSA.
HOLDING:
The Volkswagen T-4 standard van, standard camper and long-
wheelbase camper versions with spark-ignition internal combustion
reciprocating piston engines of a cylinder capacity exceeding
1,500 cc but not exceeding 3,000 cc are classified in subheading
8703.23.00, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division