CLA-2-87:RR:NC:MM:101 R02104
Mr. Francisco Gomez Jr.
R.L. Jones Customhouse Brokers
484 Tecate Rd.
P.O. Box 970
Tecate, California 91980
RE: The tariff classification of an Unfinished Replica of a Porsche 550s Spyder motor vehicle from Brazil
Dear Mr. Gomez:
In your letter dated June 8, 2005 you requested a tariff classification ruling on behalf of Sidray International Inc.
You submitted pictures of an unfinished replica of a Porsche 550s Spyder motor vehicle. You state that this vehicle will be imported complete except that it will not contain the transmission or engine. Once in the United States it will be fitted with a four-cylinder gasoline engine ranging from1600 to 2500cc and the appropriate transmission for the engine being installed. The vehicle has a powder coated tubular steel chassis frame and all body parts are made of fiberglass. The vehicle specifications as will be imported are as follows: wheelbase: 85.0”; length: 146.0”; width: 61.0”; height: 40.0” front suspension: upper and lower trailing arms, torsion bars, tube shocks; rear suspension: cross torsion bars, height adjustable trailing arms, tube shocks; brakes: front disc, rear drum, handbrake on rear wheels; interior completely upholstered and all instrumentation and controls attached. You state that you are not certain about the interior volume of the vehicle but you estimate that it will be between one and two cubic meters.
The applicable subheading for the Unfinished Replica of a Porsche 550s Spyder motor vehicle will be 8707.10.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for Bodies (including cabs), for the motor vehicles of headings 8701 to 8705: For the vehicles of heading 8703…For passenger automobiles. The rate of duty will be 2.5% ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Robert DeSoucey at 646-733-3008.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division