CLA-2-87:OT:RR:NC:N2:201
Andrea Stacey
Hyundai Motor America
10550 Talbert Ave Fountain Valley, CA 92708
RE: The tariff classification of new electric vehicles from South Korea
Dear Ms. Stacey:
In your letter dated July 5, 2023, you requested a tariff classification ruling.
The items under consideration have been identified as three (3) models of the Hyundai Ioniq 6. You state that all three versions are four-door sedans powered by an all-electric engine.
There are three (3) versions of the vehicle. The first is the standard range Rear Wheel Drive (RWD) with 149 horsepower and 240-mile range. The standard RWD is equipped with a 53.0 kWh 480v battery.
The second version is also equipped with RWD with 225 horsepower and a 305-mile range.
The third version is an All-Wheel Drive (AWD) with 320 horsepower and 270-mile range. You state that the 225 and 320 horsepower versions are equipped with a 77.4kWh 697v battery. In all versions, there is seating for 5 persons.
You propose classification of the first version under 8703.80.0020, while the second and third versions should be classified under 8703.80.0060. We concur.
The applicable subheading for the Hyundai Ioniq 6 RWD 149 horsepower sedan (240-mile range) will be 8703.80.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: Other vehicles, with only electric motors for propulsion: With an EPA-rated range not exceeding 250 miles: New”. The rate of duty will be 2.5% ad valorem.
The applicable subheading for the Hyundai Ioniq 6 RWD 225 horsepower sedan (305-mile range) and the Hyundai Ioniq 6 AWD 320 horsepower sedan (270-mile range) will be 8703.80.0060, HTSUS, which provides for “Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: Other vehicles, with only electric motors for propulsion: With an EPA-rated range exceeding 250 miles: New”. 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 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