CLA-2-87:OT:RR:NC:N2:201

Jason S. Kwon
KIA Motors America, Inc.
111 Peters Canyon Road
Irvine, CA 92606

RE: The tariff classification of two plug-in hybrid vehicles from South Korea

Dear Mr. Kwon:

In your letter dated January 18, 2018 you requested a tariff classification ruling.

The first item under consideration has been identified as a hybrid vehicle. The Kia “Niro Plug-in Hybrid” is a 5-door crossover plug-in hybrid utility vehicle powered by an inline four-cylinder 1,580 cc (1.6-liter) gas, spark-ignition, internal combustion gasoline engine, 44.5kW AC synchronous motor with a 8.9 kWh lithium ion polymer battery and provides 26-miles of all electric range; seating up to five passengers.

The second item under consideration has also been identified as a hybrid vehicle. The Kia “Optima Plug-in Hybrid” is a 4-door midsize plug-in hybrid sedan powered by an inline four-cylinder 1,999 cc (2.0-liter) gas, spark-ignition, internal combustion gasoline engine, 50kW AC synchronous motor with a 9.8 kWh lithium ion polymer battery and provides 29-miles of all electric range; seating up to five passengers.

The applicable subheading for both the Niro Plug-in Hybrid and Optima Plug-in Hybrid will be 8703.60.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor cars and other motor vehicles principally designed for the transport of persons…, including station wagons and racing cars: Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power: Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc: Other: New: Having engines with not more than 4 cylinders.” 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 matthew.sullivan.cbp.dhs.gov.

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division