CLA-2-87:OT:RR:NC:N2:201

Jason Kwon
Kia America, Inc.
111 Peters Canyon Road
Irvine, CA 92606

RE: The tariff classification of new Kia electric vehicles from South Korea

Dear Mr. Kwon:

In your letter dated January 11, 2022, you requested a tariff classification ruling.

The items under consideration have been identified as three (3) new Kia EV6 (EX, EX+ and GT line) electric vehicles. In your request, you state that the vehicles come in three (3) different configurations, All-Electric Ranges (AER) of 232 miles, 310 miles, and 274 miles.

The first vehicle has been identified as the 2022 Kia EV 6 (EX) electric vehicle. It can be configured as either a 5-door crossover dedicated electric vehicle with a 58.0 kWh lithium-ion polymer battery and a 168-kW single motor rear wheel drive with an AER of 232 miles; a 5-door crossover dedicated electric vehicle with a 77.4 kWh lithium-ion polymer battery and a 168-kW single motor rear wheel drive with an AER of 310 miles; or a 5-door crossover dedicated electric vehicle with a 77.4 kWh lithium-ion polymer battery and a 239-kW dual motor all-wheel drive (e- AWD) drive with an AER of 274 miles.

The second vehicle has been identified as the 2022 Kia EV 6 (EX+) electric vehicle. It can be configured as either a 5-door crossover dedicated electric vehicle with a 58.0 kWh lithium-ion polymer battery and a 168-kW single motor rear wheel drive with an AER of 232 miles; a 5-door crossover dedicated electric vehicle with a 77.4 kWh lithium-ion polymer battery and a 168-kW single motor rear wheel drive with an AER of 310 miles; or a 5-door crossover dedicated electric vehicle with a 77.4 kWh lithium-ion polymer battery and a 239-kW dual motor all-wheel drive (e-AWD) drive with an AER of 274 miles.

The third vehicle has been identified as the 2022 Kia EV 6 (GT) electric vehicle. It can be configured as either a 5-door crossover dedicated electric vehicle with a 58.0 kWh lithium-ion polymer battery and a 168-kW single motor rear wheel drive with an AER of 232 miles; a 5-door crossover dedicated electric vehicle with a 77.4 kWh lithium-ion polymer battery and a 168-kW single motor rear wheel drive with an AER of 310 miles; or a 5-door crossover dedicated electric vehicle with a 77.4 kWh lithium-ion polymer battery and a 239-kW dual motor all-wheel drive (e-AWD) drive with an AER of 274 miles.

The applicable subheading for the 2022 Kia EV 6 (EX, EX+ and GT) electric vehicles with an AER of 232 miles will be 8703.80.0010, Harmonized Tariff Schedule of the United States (HTSUS), 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…Other vehicles, with only electric motors for propulsion: With an EPA-rated range not exceeding 250 miles”. The rate of duty will be 2.5%

The applicable subheading for the 2022 Kia EV 6 (EX, EX+ and GT) electric vehicles with an AER of 274 or 310 miles will be 8703.80.0090, HTSUS, 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…Other vehicles, with only electric motors for propulsion: With an EPA-rated range exceeding 250 miles”. 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 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