CLA-2-87:OT:RR:NC:N2:201
Jose E. Garcia Santiago
3919 American Plaza Blvd.
Land O’ Lakes, FL 34638
RE: The tariff classification of a 1966 Land Rover 2A SWB motor vehicle from the United Kingdom
Dear Mr. Garcia Santiago:
In your letter dated November 23, 2021, you requested a tariff classification ruling.
The item under consideration has been identified as a green 1966 Land Rover Series 2A SWB motor vehicle, VIN 24311632.
In your email dated December 7, 2021, you state that the vehicle is equipped with a 2.5 liter, spark-ignition internal combustion (gas) engine. Although you state in your request that you purchased the vehicle for “personal use”, Land Rover, by use of the VIN, confirmed that this vehicle was built in a “pick up” truck configuration. As such, there were no seats, or other passenger amenities installed that would indicate that the vehicle was designed for the transport of people, rather than cargo.
The applicable subheading for this 1966 Land Rover Series 2A SWB motor vehicle will be 8704.31.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor vehicles for the transport of goods: Other, with spark-ignition internal combustion piston engine: G.V.W. not exceeding 5 metric tons: G.V.W. not exceeding 2.5 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