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 electric vehicles from South Korea
Dear Mr. Kwon:
In your letter dated December 7, 2023, you requested a tariff classification ruling.
The items under consideration have been identified as two (2) trim versions of the Kia Niro Electric Vehicle (EV). The Kia Niro EV is a 5-door crossover EV offered with a 64.8 kWh lithium-ion battery and 150 kW single motor, front wheel drive, and seating for up to five passengers. The interior volume of the passenger compartment is 99.7 cubic feet (2.8 m3). It has a cargo volume of 22.8 cubic feet (0.6 m3). The total combined interior volume is 122.5 cubic feet (3.5 m3). The first trim level, Niro EV Wind has an EPA rated range of 253-miles. The second trim level, Niro EV Wave also has an EPA rated range of 253-miles.
The applicable subheading for both the Niro Wind and Wave EV will be 8703.80.0060, 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 exceeding 250 miles”. 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