CLA-2-87:S:N:N1:101-882070
Mr. Charles S. Parisi
ICCB John V. Carr & Son, Inc.
P.O. Box 90673
Los Angeles, CA 90009-0673
RE: The tariff classification of an automobile from Japan
Dear Mr. Parisi:
In your letter dated January 15, 1993, on behalf of Toyota
Motor
Sales U.S.A. Inc., you requested a tariff classification ruling.
You have submitted a descriptive brochure.
The imported vehicle is a model Lexus GS 300 automobile that
is manufactured in Japan by Toyota Motor Corporation. This four-
door automobile is powered by a 3.0 liter in-line 6 cylinder
engine (2,997 cc) and a 4 speed automatic electronically
controlled transmission. The Lexus GS 300 is considered to be a
5 passenger luxury sedan that features a unitized body with a
modular suspension subframe. Other mechanical features include
sequential fuel injection, rear wheel drive, vehicle speed-
sensing progressive rack and pinion steering, 4-wheel power
assisted ventilated disc brakes with ABS. Comfort features
include a driver's and front passenger's airbag, AM/FM cassette
audio system, automatic climate control, power windows and door
locks, and multi-adjustable power front seats.
The Lexus GS 300 measures 194.9 inches long, 70.7 inches
wide, and 55.1 inches high. The wheel base measures 109.4
inches. The interior volume is 3.2 cubic meters. The vehicle's
curb weight is 3,660 pounds.
The applicable subheading for the Lexus GS 300 will be
8703.23.0066, Harmonized Tariff Schedule of the United States
(HTS), 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 spark-ignition internal combustion
reciprocating piston engine: of a cylinder capacity exceeding
1,500 cc but not exceeding 3,000 cc: new: having engines with
more than 4 but not more than 6 cylinders: of an interior volume
exceeding 3.1 cubic meters but not exceeding 3.4 cubic meters.
The rate of duty will be 2.5 percent ad valorem.
Imported motor vehicles are subject to safety standards
under the Motor Vehicle Safety Act of 1966, revised under the
imported Vehicle Safety Act of 1988; and to air pollution control
standards under the Clean Air Act of 1968, as amended in 1977.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport