CLA-2-87:OT:RR:NC:N2:201
John Carter
Orange Offroad LLC.
21733 Oatlands Road
Aldie, VA 20105
RE: The tariff classification of 1970 Land Rover Series 2A from the United Kingdom
Dear Mr. Carter:
In your letter dated December 23, 2020, you requested a tariff classification ruling.
The item under consideration has been identified as a 1970 Land Rover Series 2A, VIN 271125739.
You initially stated in your email request on December 29, 2020, that it was a 1973 model Series 2A. According to the email, you expressed the previous owner’s first registration date was 1970 and in the United Kingdom.
A 2.5-liter diesel engine powers the Land Rover. It is equipped with three (3) doors, three (3) front seats, two beltless rear and side facing benches. The rear of the vehicle does not appear to be equipped with passenger amenities and is designed for transporting cargo.
The applicable subheading for the 1970 Land Rover Series 2A, VIN 271125739 will be 8704.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor vehicles for the transport of goods: Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): G.V.W. not exceeding 5 metric tons”. The rate of duty will be 25% ad valorem.
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 the 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,
Steven A. Mack
Director
National Commodity Specialist Division