CLA-2 CO:R:C:M 956049 LTO
Mr. Donald Harrison
Gibson, Dunn & Crutcher
1050 Connecticut Avenue, N.W.
Washington, D.C. 20036-5306
RE: Four-door motor vehicle; heading 8704; HQ 082729; HQ 083433;
HQ 083628; HQ 086170; HQ 955607
Dear Mr. Harrison:
The is in response to your letter of March 11, 1994,
requesting the classification of a four-door motor vehicle under
the Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The article in question is a four-door motor vehicle with
seating for six or seven passengers. The side doors are passenger-
style hinged doors, while the tailgate is hinged at the top. The
vehicle is powered by a 2.2-liter, fuel-injected, 16-valve,
gasoline engine (2,156 cc). It is available only in a 4-speed
automatic transmission.
The vehicle's suspension is stated to be designed for the
comfort of the driver and passengers. The body type is unit body
designed, and the suspension is a 4-wheel double wishbone type.
Other features include power rack-and-pinion steering, 4-wheel disc
brakes with ABS, 15 inch wheels and driver and passenger side
airbags.
Exterior features include a rear or front fender-mounted power
antenna, rear window wiper/washer, dual power mirror and body side
molding. Interior features include air conditioning, cut pile
carpeting throughout the floor area, rear seat heater vents, power
windows, power door locks, grab rails for all outside passengers,
stereo cassette radio, cruise control, seat belts in all three rows - 2 -
of seats, headrests, adjustable steering column, quartz digital
clock, driver's and passenger's vanity light, front and rear door
pockets, rear window defroster with timer, etc. The seating
arrangement is as follows: bucket seats for the driver and front
passenger, a second row of seating (either split-bench seat for
three persons or bucket seats for two persons) and a third row
folding bench seat for two additional persons.
The vehicle's usable cargo volume (cu. ft. rear seat up/down)
is 9.8/46.1. The vehicle measures 111.4 inches in wheelbase, 187.2
inches in length, 64.76 inches in height, 70.5 inches in width and
has a curb weight of approximately 3,465 pounds.
ISSUE:
Whether the four-door motor vehicles are classifiable as motor
vehicles principally designed for the transport of persons under
heading 8703, HTSUS, or as motor vehicles for the transport of
goods under heading 8704, HTSUS.
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
An examination of the vehicle's integral and auxiliary design
features indicate that it is principally designed to transport
persons. The vehicle has four, passenger-style, hinged doors. In
addition, the vehicle offers numerous amenities for the rear-seat
passengers, including beverage holders, seatback pockets behind the
front passenger, arm rests for the second-row outside passengers,
rear door pockets and grab rail grips for outside passengers, rear
area air conditioning, full carpeting throughout the floor area and
windows on the side panels and rear door. Further, the vehicle can
seat up to seven passengers in seats with seat belts and, in the
first two rows, rear headrests.
- 3 -
These features indicate that the rear section of the vehicle
in question was designed principally for passenger use. See HQ
083628, dated June 6, 1989 (Volkswagen Vanagon); HQ 083433, dated
December 18, 1989 (Ford Aerostar); HQ 082729, dated March 14, 1990
(Mazda MPV passenger van); HQ 086170, dated March 22, 1990
(Volkswagen T-4); HQ 955607, dated April 15, 1994 (Volkswagen
EuroVan Camper). Accordingly, the vehicle is classifiable under
subheading 8703.23.00, HTSUS.
HOLDING:
The four-door motor vehicle 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 engine, 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
Commercial Rulings Division