CLA-2-87:OT:RR:NC:N2:201
James R. Urquhart
220 Old Wharf Lane
Queenstown, Maryland 21648
RE: The tariff classification of 1992 Land Rover Defender 90 from the United Kingdom
Dear Mr. Urquhart:
In your letter dated January 27, 2021, you requested a tariff classification ruling.
The item under consideration has been identified as a 1992 Land Rover Defender 90, VIN SALLDVAF8HA466071. An examination of the VIN designates this Land Rover is powered by diesel engine and is equipped with 3 doors, the vehicle is fitted with a riveted on hard top. The photographs provided do not show the rear is equipped with any passenger amenities, other than the folding seats which allow the rear to be used to transport cargo.
The applicable subheading for the 1992 Land Rover Defender 90, VIN SALLDVAF8HA466071 will be 8704.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor vehicles for the transport of goods: Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): G.V.W. not exceeding 5 metric tons”. The rate of duty will be 25% 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