CLA-2-87:OT:RR:NC:N1:101
Mr. Jason Kwon, Customs Manager
Kia Motors America, Inc.
11 Peters Canyon Road
Irvine, CA 92606
RE: The tariff classification of new automotive models from Mexico
Dear Mr. Kwon:
In your letter dated April 15, 2016 you requested a tariff classification ruling.
The items under consideration have been identified as the “2017 Kia Forte 2.0L” (LX, S and EX), and the “2017 Kia Forte 1.6T.
The Kia Forte 2.0 is a four-door sedan automobile powered by an inline four-cylinder 1,999 cc (2.0-liter) gas, spark-ignition, internal combustion engine, seating for up to five passengers. You state that the interior volume of the passenger compartment is 96.2 cubic feet (2.7 m3). It has a cargo volume of 14.9 cubic feet (0.4 m3). The total combined interior volume is 111.0 cubic feet (3.1 m3). In your email of April 21, 2016, you state that there is no engine or interior difference between the LX, S, and EX, however, there are variances in the automobiles trim level.
The applicable subheading for the Kia Forte 2.0 with the variable trim levels will be 8703.23.0046, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor vehicles…: Other vehicles with a spark-ignition internal combustion reciprocating piston engine: Of a cylinder capacity exceeding 1,500 but not exceeding 3,000 cc.: Other: New: Having engines with not more than 4 cylinders: Of an interior volume exceeding 2.8 m3 but not exceeding 3.1 m3”. The rate of duty will be 2.5%. The second vehicle has been identified as the “2017 Kia Forte 1.6T”. The Kia Forte 1.6T is a five-door hatchback automobile powered by an inline four-cylinder 1,591 cc (1.6-liter) Turbo gas, spark-ignition, internal combustion engine, with seating for up to five passengers. The interior volume of the passenger compartment is 98.2 cubic feet (2.7 m3). It has a cargo volume of 23.2 cubic feet (0.7 m3). The total combined interior volume is 121.4 cubic feet (3.4 m3).
The applicable subheading for the Kia Forte 1.6T will be 8703.23.0048, HTSUS, which provides for “Motor vehicles…: Other vehicles with a spark-ignition internal combustion reciprocating piston engine: Of a cylinder capacity exceeding 1,500 but not exceeding 3,000 cc.: Other: New: Having engines with not more than 4 cylinders: Of an interior volume exceeding 3.1 m3 but not exceeding 3.4 m3”. The rate of duty will be 2.5%. The rate of duty will be 2.5%.
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 on World Wide Web at https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division