CLA-2-87:OT:RR:NC:N2:201
Reechik Chatterjee
Sahara Imports LLC
3307 Ringgold Road Chattanooga, TN 37412
RE: The tariff classification of a 1984 Toyota Land Cruiser FJ40 from Japan
Dear Mr. Chatterjee:
In your letter dated February 13, 2024, you requested a tariff classification ruling.
The item under consideration has been identified as a 2 door 1984 Toyota Land Cruiser FJ40, frame number FJ40-370087, powered by a 4,230cc gas engine. The vehicle is equipped with side and rear windows. In addition, you state that the vehicle comes with rear bench seats equipped with factory installed seat belts and anchors.
The applicable subheading for the 1984 Toyota Land Cruiser FJ40 will be 8703.24.0190, 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 spark-ignition internal combustion reciprocating piston engines: Of a cylinder capacity exceeding 3,000 cc: Other: Used. 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