CLA-2-87:OT:RR:NC:N2:201
Simon Philip Knott
Round Peg International, LLC.
101 Industrial Ave, Suite 205
Hasbrouck Heights, NJ 07604
RE: The tariff classification of a used vehicle from the United Kingdom
Dear Mr. Knott:
In your letter dated October 1, 2019, you requested a tariff classification ruling.
The item under consideration has been identified as a 1982 Land Rover Series 3, VIN SALLBAAG1AA59980 (UK Plate PKY 220X). Although you state in your request that this is a MY 1983 vehicle, the VC5 registration, which you provided to this office via email on October 3, 2019, shows the date of manufacturer as 11/1982.
This Land Rover is equipped with a 2,286 cc spark-ignition internal combustion reciprocating piston engine (gas), a right-hand drive system and a removable soft-top. Although the VC5 describes this Land Rover as having a “light 4x4” body with an open rear area, there are a pair of permanently mounted side facing rear seats, and you affirmed having had rear safety belt installed before importation (photographs provided to this office), making this a vehicle for the transportation of five (5) passengers.
The applicable subheading for this 1982 Land Rover Series 3 will be 8703.23.0190, 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 only spark-ignition internal combustion reciprocating piston engines: Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc: Other: Used”. The rate of duty will be 2.5% ad valorem.
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 the 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