CLA-2-87:OT:RR:NC:N2:201
Andrea Stacey, Asst. Manager Customs Administration
Hyundai Motor America
10550 Talbert Ave
Fountain City, CA 92708
RE: The tariff classification of a new motor vehicle from South Korea
Dear Ms. Stacey:
In your letter dated December 19, 2017 you requested a tariff classification ruling.
The item under consideration has been identified as the “Kona”. You state that the Kona is a five door sport utility vehicle and may be imported with two different engine types. The first, a 2.0 liter 4 cylinder and second, a 1.6 liter turbo 4 cylinder gas, spark-ignition, internal combustion engine. Each model is equipped with seating for five persons.
Because both vehicles are equipped with engines under 3,000cc the tariff number will be the same for both engine types.
The applicable subheading for both the Kona with the 2.0 litter 4 cylinder and the 1.6 liter turbo 4 cylinder engine will be 8703.23.0140, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor cars…principally designed for the transport of persons…, including station wagons and racing cars: Other vehicles, with only spark-ignition internal combustion reciprocating piston engines: Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc: Other: New: Having engines with not more than 4 cylinders: Other.” The rate of duty will be 2.5%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
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 ruling, contact National Import Specialist Matthew Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division