CLA-2-87:OT:RR:NC:N2:201
Oscar Torres
European Car Importers
2910 W Sligh Ave
Tampa, FL 33614
RE: The tariff classification of 1988 Land Rover Santana from Spain
Dear Mr. Torres:
In your letter dated September 01, 2022, you requested a tariff classification ruling.
The item under consideration has been identified as a 1988 Land Rover Santana, VIN VSELBABL8AZ10495. The Land Rover is equipped with three (3) doors, a 2,495-cc diesel engine, seating for six, which includes two (2) folding rear, side facing seats which are not equipped with seat belts. The Land Rover has a GVW of 5,136 lbs. or 2.33 metric tons.
The applicable subheading for the 1988 Land Rover Santana VIN VSELBAB8AZ10495 will be 8704.21.0100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Motor vehicles for the transport of goods: Other, with only 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%.
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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Matthew Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division