CLA-2-87:OT:RR:NC:N2:201
Andrea Stacey
Hyundai Motor America
10550 Talbert Ave.
Fountain Valley, California 92708
RE: The tariff classification of a new Hyundai motor vehicle from South Korea
Dear Ms. Stacey:
In your letter dated June 21, 2021, you requested a tariff classification ruling.
The items under consideration have been identified as a new Hyundai sedan.
The vehicle has been identified as the Elantra HEV. The Elantra HEV is a four (4) door sedan powered by a four-cylinder 1.6-liter gas, spark-ignition, internal combustion engine combined with an electric motor, rated at 32kw. It has a total volt maximum of 240V from a 1.32Kw battery. The motor vehicle has 139 horsepower combined. You state that once the battery is depleted, the vehicle operates like a regular hybrid using the gasoline engine. There is seating for 5 persons. You suggest classification of the Tucson HEV under 8703.40.0020, Harmonized Tariff Schedule of the United States (HTSUS). We agree.
In correspondence with this office, dated July 14, 2021, you stated that the Elantra HEV uses, as is common of most hybrid vehicles, a regenerative braking function as well as the gasoline engine to recharge the hybrid’s traction battery. The Elantra can propel itself solely by electric power.
The applicable subheading for the Elantra HEV will be 8703.40.0020, HTSUS, which provides for “Motor cars and other motor vehicles principally designed for the transport of persons…: Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those 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 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