CLA-2-87:OT:RR:NC:N2:201
Jamie C. Roldan
2799 McFadden Way
John Island, SC 29455
RE: The tariff classification of a 1989 Land Rover Defender 110 from the United Kingdom
Dear Mr. Roldan:
In your letter dated December 14, 2020, you requested a tariff classification ruling.
The item under consideration has been identified as a 1989 Land Rover Defender 110, VIN SALLDHMB7FA391550, imported from United Kingdom to Charleston, SC.
An analysis of the VIN shows that this vehicle is a five (5) door SUV with seating for six (6) passengers. The vehicle is powered by a 2,495cc diesel engine. You state that the vehicle will be imported for personal use.
The applicable subheading for this Land Rover Defender 110 (VIN SALLDHMB7FA391550) will be 8703.32.0150, 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 compression-ignition internal combustion piston engine (diesel or semi-diesel): Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc”. 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