CLA-2-87:OT:RR:NC:N2:201
Sara Rider
Martin E Button, LLC dba CARS USA Shipping LLC
15205 S. Main Street
Gardena, CA 90248
RE: The tariff classification of a sport car from Italy
Dear Ms. Rider:
In your letter dated October 28, 2025, you requested a tariff classification ruling on behalf of your client,
Pagani Automobili America, located in Coral Gables, Florida.
The item under consideration has been identified as the Pagani Utopia, a high-performance sports vehicle.
The Utopia possesses the following features:
864 HP at 6000 Rotations Per Minute (RPM)
11 Newton Meter of torque from 2800 RPM to 5900 RPM
V12 5980cc Twin Turbochargers
7-Speed Transversal AMT (Automated Manual Transmission) or Pure Manual, with
Electro-Mechanical Differential
Forged Aluminum Alloy independent double wishbone with helical springs and electronically
controlled shock absorbers
Brembo 4 Ventilated Carbon-Ceramin disc brake unit, 410x38 mm with 6 piston monolithic calipers in
the front and 390x34 mm with 4 piston monolithic calipers in the rear
The applicable subheading for the Pagani Utopia will be 8703.24.0160, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for “Motor cars and other motor vehicles principally designed for
the transport of persons…including station wagons and racing cars: Other vehicles, with only spark-ignition
internal combustion piston engines: Of a cylinder capacity exceeding 3,000 cc: Other: New: Having engines
with more than 6 cylinders.” The general rate of duty will be 2.5% ad valorem.
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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division