CLA-2 CO:R:CV:G: 082729 JLV
Richard J. Kaplan, Esq.
Lamb & Lerch
233 Broadway
New York, New York 10279
RE: Mazda MPV passenger van and windowed cargo van
Dear Mr. Kaplan:
In a letter of August 25, 1988, supplemented by a letter
of September 22, 1988, you request on behalf of your client,
Mazda Motor of America, Inc., a ruling on the tariff
classification of a multipurpose vehicle under the Harmonized
Tariff Schedule of the United States (HTSUSA). This is our
decision on the classification of the vehicle.
FACTS:
The motor vehicle, identified by you as the "Mazda MPV,"
is described as a multipurpose vehicle that will be marketed
in two basic configurations: a passenger wagon and a windowed
cargo van. You state that a 4-wheel drive version may be
offered to provide all-wheel drive for extra traction over
adverse road-surface conditions. The MPV is a monocoque
construction with an exterior height of 68.1 inches and an
interior height of 48.7 inches (2-wheel drive model). The
interior dimensions in inches for the length, width, and
height are 79.4 x 57.5 x 48.7, and the shape of the body,
because of the exterior height, is similar to that of a small
van. It will have three side doors and one rear lift-up hatch
door. The curb weight will range from 3,200 pounds to 3,900
pounds, depending on the configuration and model.
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The MPV passenger wagon will be available with one or two
rear bench seats; it will have a fully carpeted interior,
fabric headliner, trim panels, seat belts, and other features
for passenger comfort. The MPV windowed van, on the other
hand, will be imported with a partial headliner of plastic, no
rear seating, a carpeted rear floor, plain hardboard trim, and
pre-drilled holes (sealed with bolts and/or rubber caps) for
seats and related accessories.
Two spark-ignition gasoline engine options are available
in the passenger wagon, the 2.6 liter (2606cc) in-line 4
cylinder and 3.0 V-6 (2954cc) single overhead cam water-cooled
engines; the windowed van is available with the 2.6 liter
engine.
ISSUE:
Based on the design features of these motor vehicles, is
either the passenger wagon or the windowed van, or both,
principally designed for the transport of persons for purposes
of classification in heading 8703, HTSUSA?
LAW AND ANALYSIS:
The relevant headings in issue are as follows:
8703 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 * * *
8704 Motor vehicles for the transport of goods * * *
In a ruling of December 18, 1989 (file 083433), the Ford
Aerostar passenger wagon, a multipurpose vehicle similar in
design features to that of the MPV passenger wagon, was held
to be "principally designed for the transport of persons."
The design features, i.e., the number and arrangement of
doors, the rear seating, and the use of windows in all rear
side panels, held to be controlling in that ruling are also
controlling in this case. The MPV passenger wagon is
classifiable in heading 8703, HTSUSA.
The MPV windowed van, on the other hand, will not be
equipped with rear seating at the time of importation and will
not be fitted with the usual accessories for passenger use.
It will have the anchors for use in attaching rear seats.
However, based on your description of the "windowed van" and
its condition as imported, it has the structural design
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features of a vehicle that can accommodate a large volume of
cargo relative to the size of the vehicle and is lacking in
rear seating and other auxiliary design features that
demonstrate that the MPV window van is principally designed
for the transport of persons. Therefore, because the window
van is not principally designed for the transport of persons,
it is properly classifiable as a motor vehicle for the
transport of goods in heading 8704, HTSUSA.
HOLDING:
The MPV passenger wagon is classifiable as a motor
vehicle principally designed for the transport of persons,
other, with spark-ignition internal combustion reciprocating
piston engine of a cylinder capacity exceeding 1,500cc but not
exceeding 3,000cc, in subheading 8703.23.00; the MPV window
van is classifiable as a motor vehicle for the transport of
goods, other, with spark-ignition internal combustion piston
engine, in subheading 8704.31.00, if its G.V.W. does not
exceed 5 metric tons.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: AD NY Seaport
2cc: Chief, CIE
1cc: NIS DeSoucey (101)
1cc: AC, CO
1cc: Reading File
1cc: Durant
LIBARY: valentin
FILE NAME: 082729