CLA-2-87:RR:E:NC:N1:101 R05070

Mr. Howard D. Esterman
Import and Trade Supervisor
Kia Motors America, Inc.
9801 Muirlands Blvd.
Irvine, CA 92618-2521

RE: The tariff classification of passenger vehicles from Korea

Dear Mr. Esterman:

In your letter dated October 17, 2006 you requested a tariff classification ruling.

The first item is the Kia Rondo. It is five-door Crossover Utility Vehicle powered by either a four-cylinder 2.4 liter or a six-cylinder 2.7 liter gas, spark-ignition, internal combustion engine, seating up to seven passengers. The interior volume of the Kia Rondo of the passenger compartment for both configurations is 107.8 cubic feet or 3.05 m3, and it has a cargo volume of 34.96 cubic feet or .99 m3. The total combined interior volume is 142.76 cubic feet or 4.04 m3.

The second item is the Kia Amanti is a four-door sedan powered by a six-cylinder, 3.8 liter, gas, spark-ignition internal combustion engine. The interior volume of the passenger compartment is 105.6 cubic feet or 2.99 m3 and it has a cargo volume of 15.5 cubic feet or .44 m3. The total combined interior volume is 121.1 cubic feet or 3.43 m3.

The third item is the Kia Sedona (Long Wheel Base). It is a five-door minivan powered by a six-cylinder 3.8 liter gas, spark ignition, internal combustion engine, seating up to seven passengers. The interior volume of the Kia Sedona is 172.3 cubic feet or 4.88 m3, and it has a cargo volume of 32.3 cubic feet or 0.91 m3. The total combined interior volume is 204.5 cubic feet or 5.79 m3.

The fourth item is the Kia Sedona (Short Wheel Base). It is a five-door minivan powered by a six-cylinder 3.8 liter gas, spark-ignition, internal combustion engine, seating up to seven passengers. The interior volume of the Kia Sedona SWB is 161.6 cubic feet or 4.58 m3, and it has a cargo volume of 12.9 cubic feet or .37 m3. The total combined interior volume is 174.5 cubic feet or 4.94 m3.

The applicable subheading for the four cylinder Kia Rondo will be 8703.23.0052, 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 headings 8702), including station wagons and racing cars: Other vehicles, with spark-ignition internal combustion reciprocating piston engine: Of a cylinder capacity exceeding 1500 cc but not exceeding 3,000 cc: Other: New: Having engines with not more than 4 cylinders: Other: Of an interior volume exceeding 3.4 m3. The rate of duty will be 2.5 percent.

The applicable subheading for the six cylinder Kia Rondo will be 8703.23.0068, 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 headings 8702), including station wagons and racing cars: Other vehicles, with spark-ignition internal combustion reciprocating piston engine: Of a cylinder capacity exceeding 1500 cc but not exceeding 3,000 cc: Other: New: Having engines with more than 4 but not more than 6 cylinders: Of an interior volume exceeding 3.4 m3. The rate of duty will be 2.5 percent.

The applicable subheading for the Kia Amanti will be 8703.24.0054, 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 headings 8702), including station wagons and racing cars: Other vehicles, with spark-ignition internal combustion reciprocating piston engine: Of a cylinder capacity exceeding 3.000: Other: New: Having engines with more than 4 cylinders but not more than 6 cylinders: Of an interior volume not exceeding 2.8 m3. The rate of duty will be 2.5 percent.

The applicable subheading for the Kia Sedona (Long Wheel Base) will be 8703.24.0058, 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 headings 8702), including station wagons and racing cars: Other vehicles, with spark-ignition internal combustion reciprocating piston engine: Of a cylinder capacity exceeding 3.000: Other: New: Having engines with more than 4 cylinders but not more than 6 cylinders: Of an interior volume exceeding 3.4 m3. The rate of duty will be 2.5 percent. The applicable subheading for the six-cylinder 3.8 liter Kia Sedona (Short Wheel Base) will be 8703.24.0058, 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 headings 8702), including station wagons and racing cars: Other vehicles, with spark-ignition internal combustion reciprocating piston engine: Of a cylinder capacity exceeding 3.000: Other: New: Having engines with more than 4 cylinders but not more than 6 cylinders: Of an interior volume exceeding 3.4 m3. The rate of duty will be 2.5 percent.

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 World Wide Web at http://www.usitc.gov/tata/hts/.

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 Robert DeSoucey at 646-733-3008.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division