CLA-2-87:OT:RR:NC:N2:201
Jason Kwon
KIA America Inc.
111 Peters Canyon Road, Irvine, CA 92606
RE: The tariff classification of new vehicles from South Korea
Dear Mr. Kwon:
In your letter dated October 24, 2023, you requested a tariff classification ruling.
The items under consideration have been identified as five (5) models of new Kia electric motor vehicles under the EV9 line. In your request you provided the following specifics for each model.
EV9 TRIM LEVEL
(Model Designation)
LIGHT
LIGHT LONG RANGE
WIND
LAND
GT-LINE
DRIVE
RWD
RWD
AWD
AWD
AWD
BATTERY SIZE: kWh
76.1
99.8
99.8
99.8
99.8
MOTOR OUTPUT: HP
215
201
379
379
379
NUMBER OF PASSENGERS
7
6
7
6
6
EPA RATED RANGE: Miles
230
304
280
280
270
The applicable subheading for the EV9 “Light” 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 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 EV9 “Light Long Range”, “Wind”, “Land”, and “GT-Line” will be 8703.80.0060, HTSUS, which provides for “Motor cars and other motor vehicles principally designed for the transport of persons…: 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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