CLA-2-87:OT:RR:NC:N2:201
Adam Romnek
42787 Beamer Ct
Temecula, CA 92592
RE: The tariff classification of a 1999 Subaru Sambar from Japan
Dear Mr. Romnek:
In your letter dated August 8, 2025, you requested a tariff classification ruling.
The item under consideration has been identified as a 1999 Subaru Sambar, chassis number is TV1-008356.
In your request you state the following vehicle specifications:
Weight: 940 kg.
Length: 339 cm
Width: 147 cm
Height: 190 cm
Powered by a 650 Cubic Centimeter (cc) spark-ignition internal combustion piston engine.
The Subaru Sambar was made in various configurations in order to fulfill multiple roles. In this case, you
provided clear photographs that indicate that the subject vehicle is equipped with five (5) doors, and one (1)
row of rear seats for carrying two (2) additional passengers.
The applicable subheading for the Subaru Samber, chassis number TV1-008356, will be 8703.21.0150,
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 vehicles, with only spark-ignition internal combustion piston engines:
Of a cylinder capacity not exceeding 1,000 cc.: Other.” The general rate of duty will be 2.5 percent ad
valorem.
Effective April 3, 2025, Presidential proclamation 10908 imposed additional tariffs on certain automobiles.
Additional duties on passenger vehicles (sedans, sport utility vehicles, crossover vehicles, minivans or cargo
vans) and light trucks of 25 percent, as provided in subdivision (b) of U.S. note 33 to this subchapter are
reflected in Chapter 99, heading 9903.94.01. Your vehicle falls within an excepted heading. At the time of
entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.94.04, in
addition to subheading 8703.21.0150, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Japan will be
subject to an additional ad valorem rate of duty of 15 percent. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.02.30, in addition to subheading
8703.21.0150, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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,
(for)
James Forkan
Acting Director
National Commodity Specialist Division