CLA-2 CO:R:C:M 955607 LTO
Ms. Martha L. Brown
Volkswagen of America, Inc.
3800 Hamlin Road
Auburn Hills, Michigan 48326
RE: Volkswagen EuroVan Campers; HQ 083628; HQ 086170; HQ 087514
Dear Ms. Brown:
This is in response to your letter of December 22, 1993,
requesting the classification of Volkswagen EuroVan Campers under
the Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The merchandise at issue is a Volkswagen EuroVan Camper motor
vehicle. The EuroVan Camper seats five to seven passengers,
depending on its configuration (i.e., a rear bed, toilet,
refrigerator, etc., may be added). The vehicle has three side
doors, one of which is sliding so as to allow passengers easy
access to the rear seats. The vehicle has windows on the rear side
passenger door and rear side panels.
Volkswagen EuroVan panel vans will be imported by the parent
company, Volkswagen AG, and shipped in bond to the foreign trade
zone (FTZ) operated by Winnebago Industries, Inc. Winnebago will
convert the vans into "pop-top" campers. The campers will be
removed from the FTZ and shipped to authorized Volkswagen dealers
for sale under the trade name "EuroVan Camper." The vehicle is
planned as an alternative to the EuroVan RV, which was temporarily
called the T-4.
ISSUE:
Whether the Volkswagen EuroVan Camper is classifiable as a
motor vehicle principally designed for the transport of persons
under heading 8703, HTSUS. - 2 -
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule. GRI 1
states in pertinent part that "for legal purposes, classification
shall be determined according to the terms of the headings and any
relative section or chapter notes . . . ."
The headings at issue are as follows:
8703 Motor cars and other motor vehicles principally
designed for the transport of persons (other
than those of heading 8702), including station
wagons and racing cars
* * * * * * * * * * * * * *
8704 Motor vehicles for the transport of goods
In HQ 083628, dated June 6, 1989, Customs held that the
Volkswagen Vanagon was a vehicle principally designed for the
transport of persons and was classifiable under subheading
8703.23.00, HTSUS. The Vanagon ruling acknowledged that no single
feature is dispositive in determining whether a vehicle is
principally designed for the transport of persons 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 that were considered significant in determining that
the vehicle was principally designed for the transport of persons
were as follows: 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 panels; and a center seat
and bench-type seat which when combined with the front seats
provided seating capacity for five to seven persons.
In HQ 086170, dated March 22, 1990, Customs held that the
Volkswagen T-4 (now referred to as "EuroVan RV"), the successor to
the Volkswagen Vanagon, was also classifiable under subheading
8703.23.00, HTSUS. In this ruling, it was determined that the
vehicle had all of the features found to be significant in
determining that the Vanagon was principally designed for the
transport of persons. Further, the T-4 was found to be very
similar to the Vanagon in other respects (e.g., suspension,
dimensions, ratio of passenger to cargo interior space). See also
HQ 087514, dated October 23, 1990 (wherein Customs held that a
Volkswagen T-4, specially designed for the transport of wheelchair
users, was classifiable under subheading 8703.23.00, HTSUS).
The Volkswagen EuroVan Camper, as removed from the FTZ, has
similar features to the Vanagon and T-4. The EuroVan Camper seats - 3 -
five to seven passengers depending on its configuration (i.e., a
rear bed, toilet, refrigerator, etc., may be added). The vehicle
has three side doors, one of which is sliding, and windows on the
rear side passenger door and rear side panels. Based on
determinations in HQ 083628, HQ 086170 and HQ 087514, the EuroVan
Camper is classifiable as a motor vehicle principally designed for
the transport of persons under heading 8703, HTSUS, specifically
under subheading 8703.23.00, HTSUS.
HOLDING:
The Volkswagen EuroVan Camper is classifiable under subheading
8703.23.00, HTSUS, which provides for motor vehicles principally
designed for the transport of persons, with spark-ignition internal
combustion reciprocating piston engines of a cylinder capacity
exceeding 1,500 cc but not exceeding 3,000 cc. The corresponding
rate of duty for articles of this subheading is 2.5% ad valorem.
Sincerely,
John Durant, Director