CLA-2-87:OT:RR:NC:N1:101
Scott G. Weiland
4199 Matson Avenue
Cincinnati, OH 45236-2509
RE: The tariff classification of 1984 Land Rover 6x6 Defender from Great Britain
Dear Mr. Weiland,
In your letter dated April 16, 2013, you requested a tariff classification ruling.
The item under consideration has been identified as a 1984 Land Rover 6x6 Defender, VIN SALLDHAV1AA189873. You state in your ruling request that, in order to comply with Environmental Protection Agency (EPA) regulations you will be importing this vehicle without an engine. In addition you state that you have no intention of importing the engine at a later time, instead opting to replace the engine with an EPA approved engine once the vehicle reaches the United States.
From the photographs you provided, the vehicle is shown equipped with 6 wheels, hinged side and rear panels allowing the rear to be used as a flat platform. Despite the four door passenger cab, this flat platform indicates that the vehicle would have been designed primarily for the movement of cargo.
The applicable classification subheading for the 1984 Land Rover 6x6 Defender will be 8704.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor vehicles for the transport of goods: Other.” The rate of duty will be 25%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/.
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 Matthew Sullivan at 646-733-3013.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division