CLA-2-87:OT:RR:NC:N1:101

Lindsay B. Meyer
Venable LLP
575 7th St. NW
Washington, DC 20004-1607

RE: The tariff classification of vehicle parts assemblies and an engine assembly from India

Dear Ms. Meyer,

In your letter dated May 13, 2008, you requested a tariff classification ruling on behalf of Global Vehicles USA, Inc. of Alpharetta, Georgia.

The items under consideration are parts of a four-door, sport utility motor vehicle which you have identified in your Ruling Request as the “Project 408” vehicle. You state in your Ruling Request that the Project 408 vehicle, if imported into the United States in a finished state, would be classified in subheading 8704.21.0000, Harmonized Tariff Schedule of the United States (HTSUS). You are requesting classifications regarding importation scenarios in which parts of the vehicle will be imported on three (3) separate vessels.

On the first vessel, you state that you will be importing a Drive-Away Chassis Assembly: it includes both front- and rear-axles, the wheel hubs, brakes, calipers, struts, rack and pinion, hoses, and steering couplings. The Assembly will also include the exhaust assembly which is comprised of the catalytic converter and exhaust pipes.

The applicable classification subheading for the Drive-Away Chassis Assembly will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of … motor vehicles … : Other parts … : Other: Other: Other: Other: Other: Other”. The rate of duty will be 2.5%.

On the second vessel, you state that you will be importing an Engine Assembly and a Transmission Assembly. The Engine Assembly consists of a 2.2 liter, 4-cylinder, common rail, fuel-injected diesel engine with a cylinder capacity of 2,179 cc as well as attached mounting brackets and hoses.

The applicable classification subheading for the Engine Assembly will be 8408.20.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Compression-ignition internal combustion piston engines (diesel…): Engines of a kind used for propulsion of vehicles of chapter 87 [HTSUS]: To be installed in [Motor vehicles for the transport of goods]”. The rate of duty will be 2.5%.

The applicable classification subheading for the Transmission Assembly will be 8708.40.1150, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of … motor vehicles … : Gear boxes … : Gear boxes: For … [Motor vehicles for the transport of goods]: Other”. The rate of duty will be 2.5%.

The third, and final, vessel will carry the Trimmed Cabin Assembly and the Cargo Assembly. The Cabin Assembly will consist of the cab with doors, instrument panel, glove box, air-conditioner and floor assemblies. The Cargo Assembly will consist of the rear, cargo-carrying portion of the vehicle with bed and sidewalls.

The applicable classification subheading for both the Trimmed Cabin Assembly and the Cargo Assembly will be 8707.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bodies (including cabs) for [Motor vehicles for the transport of goods]: Other: Other: For [Motor vehicles for the transport of goods]”. The rate of duty will be 4%.

Articles classifiable under subheadings 8708.99.8180, 8408.20.2000, 8708.40.1150 and 8707.90.5060, HTSUS, which are products of India, are currently entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

Additionally, you requested a ruling on the Country of Origin of the imported “finished” vehicle. Please see the Country of Origin determination as noted in NY Ruling N023581 issued to you on March 18, 2008.

Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the Drive-Away Chassis Assembly, the Transmission Assembly, the Trimmed Cabin Assembly or the Cargo Assembly, contact National Import Specialist Richard Laman at 646-733-3017 and if you have any questions regarding the Engine Assembly, contact National Import Specialist Mark Palasek at 646-733-3013

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division