CLA-2-87:RR:NC:MA:101 815818

Mr. Joel R. Junker
Junker & Thompson, P.C.
1215 4th Avenue
Suite 1501
Seattle, WA 98161-1001

RE: The tariff classification of an automobile from Switzerland.

Dear Mr. Junker:

In your letter dated November 2, 1995 you requested a tariff classification ruling on behalf of your client William T. Conner II, Trustee of the William T. Connor, II, Living Trust.

The item in question is a 1938 Talbot Lago T-150 C Figoni Falaschi Goutte d'Eau automobile.

You state that this automobile will be imported into the United States in order to be displayed in an automobile museum. You further request that the automobile be classified in the Harmonized System number 9705.00.0090.

This office has reviewed your request and has determined that rare and expensive automobiles do not fall within the purview of the classification 9705.00.0090.

Please review the attachments of Headquarters Rulings 089226 dated July 29, 1991, 087730 dated September 5, 1990, and also 085851 dated June 1, 1990. We have also included the instructions from the Harmonized System Explanatory Notes which are instructive but not dispositive in the classification of goods.

The attached ruling and Explanatory Notes have set precedent which excludes large, expensive industrial items such as automobiles.

The applicable subheading for the automobile will be 8703.24.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for used automobiles. The rate of duty will be 2.5% percent ad valorem.

This ruling is being issued under the provisions of Section 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 212-466-5667.


Roger J. Silvestri
National Commodity
Specialist Division