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 motor vehicles from Mexico
Dear Mr. Kwon:
In your letter dated November 4, 2024, you requested a tariff classification ruling.
The items under consideration have been identified as two (2) new KIA motor vehicles.
The first vehicle has been identified as the 2025 Kia K4 2.0L. You state that the K4 will be imported with 4 different trim levels (LX, LXS, EX and GT-line), but that the K4 line will share the same base vehicle specifications. The K4 is a 4-door sedan powered by a 2.0 Liter, 4-cylinder gas internal combustion engine, with seating for up to five passengers.
The second vehicle has been identified as the 2025 Kia K4 1.6L Turbo (GT-Line Turbo). The K4 1.6L Turbo is a 4-door sedan automobile powered by a 1.6 Liter Turbocharged 4-cylinder gas internal combustion engine, with seating for up to five passengers. You indicate that both the K4 2.0L and K4 1.6L Turbo will be assembled in Mexico.
The applicable subheading for the 2025 Kia K4 2.0L and K4 1.6L Turbo will be 8703.23.0130, 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 vehicles, with only spark-ignition internal combustion piston engines: Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc: Other: New: Having engines with not more than 4 cylinders: Other”. The rate of duty will be 2.5% 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Matthew Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division