CLA-2-97:OT:RR:NC:N4:433
Lawrence Mushinske
Consultant
285 South Van Dien Avenue
Ridgewood, NJ 07450
RE: The tariff classification of a 1937 Alfa Romeo 8C 2900B Touring Lungo Berlinetta, Chassis No. 412020, Engine Number 422001 from Canada.
Dear Mr. Mushinske:
In your letter dated July 21, 2016, on behalf of David Sydorick, you requested a tariff classification ruling.
The merchandise concerned is identified as the 1937 Alfa Romeo 8C 2900B Touring Lungo Berlinetta, Chassis No. 412020, Engine Number 422001, previously residing in England and sent to Canada for restoration. Additional information indicates that the sports car is in dismantled condition in Canada.
A signed “Vehicle Purchase/Sale Agreement” indicates a sale from William Ainscough of the United Kingdom to David Sydorick of the United States for a “1937 Alfa Romeo 8C 2900 Touring Coupe with S/N: 412020.” No engine number is recorded on the transfer of ownership agreement. Both parties signed the transfer of ownership agreement on June 15, 2015.
Because there are so few automobiles left of its type, and the contradictions, discrepancies and misreporting of its quoted and often presumed to be facts, a brief account of the “works” of the Alfa Romero’s 8C 2900B from three reliable sources are as follows:
Source 1:
The REVS Institute for Automotive Research, dated April 15, 2016, letter written by Vice President L. Scott George, states:
“The Alfa 8C 2900 was considered the finest prewar sports car built and the fastest of all sports cars in the 1930’s with an elegant blend of styling and engineering. Its technology paved the way in which automobiles were designed, constructed and engineered.”
“From a design perspective beautiful – the Superleggera coachwork was built by the famed Carrozzeria Touring of Milan, Italy and is a patented design of “super lightweight” construction. This process of using thin alloy body panels formed over lightweight steel tubes revolutionized the process of building beautiful, strong and light bodies which allowed the performance of the Alfa Romeo engine and chassis to perform as well as it looked.”
“From a technical perspective, a masterpiece – an innovative 8 cylinder in-line engine built from a racing heritage with twin superchargers, dual overhead camshafts and dry sump oiling, all designed by legendary Italian engineer Vittorio Jano. A strong chassis with independent suspension, a rear mounted transaxle to help weight distribution and handling, and large alloy drum brakes, all derived from Alfa’s racing heritage.”
Source 2:
The Alfa Romeo Museum, “La Macchina Del Tempo – Museo Storico Alfa Romeo,” dated June 21, 2016, letter written by Fiat Chief Designer Roberto Giolitto, states:
“In many ways the 8C 2900B long-wheelbase Berlinetta was the finest closed-car produced by Alfa Romeo in the pre-war era. Built with the in-line 8 cylinder supercharger engine created by Vittorio Jano, the 8C 2900B chassis was outfitted very similar to the competition cars with twin trailing arms up front and a swing-arm suspension in the rear with both friction and hydraulic dampers. The Carrozzeria Touring, the best coachbuilder in Milan of the period, made a body of unsurpassed elegance, weighing 180 Kilos only thanks to the Superleggera system, a patented technology taken over from the aviation sector.”
Source 3:
The Editor’s Forward of the book “The Immortal 2.9 Alfa Romeo 8C2900,” Revised Edition, written by Simon Moore, and edited and designed by Malcom S. Harris, copyright 2008, published by Parkside Publications:
A brief passage from the editor’s own words: “What is it about these cars that makes such icons in the history of the automobile? I think it is the fact that they are the product of what might be called a “star-crossed” assemblage of great components and fortuitous circumstances that never came before or since. The formula began with a highly-advanced chassis and running gear with features that were absolutely revolutionary for the era: independently-sprung wheels, a rear transaxle, front trailing arm suspension, hydraulic brakes, adjustable damping of the rear transverse leaf springs. This advanced chassis was then fitted with what was certainly the most advanced engine of the pre-war era: a magnificent light alloy straight eight with double overhead cams, main bearings between every cylinder, twin superchargers, a fixed head – a formula made powerful, flexible and reliable by Alfa’s extensive racing experience.”
Taking into account that there were 33, Alfa Romeo 8C 2900B automobiles built, 27 with the Carrozzeria Touring body and 6 privately commissioned Berlinettas, some Alfa’s which have fallen, some which have be cannibalized for its parts, and others that have been restored with original, remanufactured or reconstructed parts, this office is of the opinion that a standard using the make-up of the 8C 2900B as listed by the three sources above can be applied against 1937 Alfa Romeo 8C 2900B Touring Lungo Berlinetta, Chassis No. 412020, Engine Number 422001, to either accept the sports car as a collectors’ piece under heading 9705 of the Harmonized Tariff Schedule of the United States (HTSUS) or to dismiss the sports car as a certified replica of an historic line of Alfa Romeo automobiles. We note that of the 27 Carrozzeria Touring bodies that only five were Berlinetta long chassis.
We can establish a hierarchical standard of core and critical {parts or components} that truly identify the historic line of Alfa Romeo’s 8C 2900B, required to be maintained for purposes of claiming “automobiles of historic interest” under heading 9705, HTSUS. In this case, the following are the hierarchical parts or components required:
(1) One Alfa Romeo, built long frame for the 8C 2900B.
(2) One Alfa Romeo, Carrozzeria Touring chassis (body) for the 8C 2900B.
(3) One Alfa Romeo, built in-line 8 cylinder engine for the 8C 2900B.
(4) Dual overhead cams and twin Roots-type superchargers, preferably originals restored, for the 8C 2900B.
(5) Instrument cluster panel and interior coachwork.
(6) Thin alloy body panels.
(7) All other parts and components for the Alfa Romeo, 8C 2900B.
For the merchandise concerned, at a minimum to have an automobile of “historic interest” versus a replica (whether certified or not), we must have an original 8C 2900B long chassis (frame), a Carrozzeria Touring body, and because the engine is so critical to the identity of the 8C 2900B, an Alfa Romeo in-line 8 cylinder engine from either the original 8C 2900B sports car or one the other 8C 2900B sports cars built, with dual cams and twin superchargers.
List of documents furnished:
(1) Vehicle Purchasing/Sale Agreement from Ainscough to Sydorick.
(2) REVS Institute for Automotive Research, dated April 15, 2016.
(3) “La Macchina Del Tempo – Museo Storico Alfa Romeo,” dated June 21, 2016.
(4) Acord (AIG) Certificate of Liability Insurance dated March 8, 2016 issued to Sydorick for a 1938 (could be a clerical error in the year) Alfa Romeo 2900B Touring Berlinetta VIN# 412020.
(5) Superleggera letter dated May 23, 2001, for the 8C 2900B Berlinetta Touring Aerodynamic Coupe 1938 (could be a clerical error in the year), chassis 412020, Engine No. 422001, attesting to have seen the sports car in 1992 at the Auto Story Exhibition in Genova, and to its “long restoration” with the restoration having an outstanding success.
(6) “Fédération Internationale des Véhicules Anciens” (FIVA) Identity Card, dated June 20, 2005, attesting that 1937 Alfa Romeo 2.9B, Chassis 412020, registered to Ainscough is one of five made and was exhibited at the Paris and Milan shows in 1937, and was restored over the period of 1998 to 2003. Internet research indicates that FIVA was founded in 1966 and self-attested “is the worldwide organization dedicated to the preservation and promotion of historic vehicles and related culture.”
(7) “The Immortal 2.9 Alfa Romeo 8C2900,” Revised Edition, written by Simon Moore, and edited and designed by Malcom S. Harris, copyright 2008, published by Parkside Publications.
(8) Although not a document, an undocumented photo was provided on what appears to be the stamped number of Chassis No. 412020. The photo indicates a type of bar was welded to another piece of metal, thereby securing the chassis number to an underlying structure.
From the book, a reading of the passage concerning Chassis 412020, extensive damage of the sports car is recorded in 1960 with the car sitting at a Volkswagen used car lot with the engine block cracked and in 1964 the sports car was sold in full disrepair, internally and externally with no repair to the engine block. We note from the passage “all badges had been removed by “souvenir hunters” except for the rectangular patent badge” – this includes the chassis and engine number plate. Continued reading of the passage and readings from other internet sources, indicate major restoration to the 8C 2900B, Chassis 412020, in 1980/1981, and in 1994 where major restoration which included the reuniting and reworking of the original engine (422001) to Chassis 412020 was performed by Tony Merrick of the UK, a leading restorer of rare and historic sports cars.
Upon a review of number (5) above, we find confirmation going back to 2001 by means of Supperleggera’s letter referencing that Lukas Huni supervised Tony Merrick in the long restoration of the 1937 Alfa Romeo 2.9B, Chassis 412020. This letter supports the fact that major restoration work was undertaken in 1994 and onwards, paying-off by winning best in class at Pebble Beach in 2001 and best in show at the 2003 European Concours d'Elegance.
For purposes of this ruling, because the Alfa Romeo 8C 2900B Touring Lungo Berlinetta, Chassis No. 412020, Engine Number 422001, is dismantled, and because of its extensive reworks/restorations, this office will review the documents furnished and the photo provided, and propose at a minimum the proof necessary for claiming the duty-free classification of subheading 9705.00.0070, HTSUS.
By review of documents 1 through 7 above and 8 being the photo, none satisfy the proof to corroborate that the merchandise concerned is the Alfa Romeo 8C 2900B Touring Lungo Berlinetta, Chassis No. 412020, Engine Number 422001. Document 1 above demonstrates the purchase of an expensive automobile, but has no supporting documents, such as the rework/restoration undertaken by Tony Merrick and other before or after him. Documents 2 and 3 above, describe the classic and historic Alfa Romeo 8C 2900B and its attributes, but does not confirm the authenticity of the merchandise concerned. Document 4 above, the insurance certificate acknowledges the value of a purchased, expensive automobile, but does not confirm the authenticity of the merchandise concerned. Document 5 above, the Supperleggera letter simply accepts the merchandise concerned as being authentic, without going into any processes of establishing its authenticity; it is a letter that acknowledges the showing of the merchandise concerned and its long successful restoration. Document 6 above, by itself, the FIVA Identity Card lacks the supporting documents/records which would have justified the issuance of the card to Mr. Ainscough. Document 7 above the “book” provides an account of Chassis 412020, but does not go to authenticating the merchandise concerned. As for the photo, it is not placed in context with the merchandise concerned, or its surrounding parts and components, and it too, at this time, does not lend to the authenticity of the merchandise concerned; further the welding of the bar with chassis number gives the impression that it was added to the automobile, rather than part of the automobile.
Nevertheless, when properly documented and photographed, unassembled and reassembled, this office is of the opinion that the Alfa Romeo 8C 2900B Touring Lungo Berlinetta, Chassis No. 412020, Engine Number 422001, could be classified in subheading 9705.00.0070, HTSUS. Although the badges and plate are long gone for the 412020, other evidence can establish the authenticity of the merchandise concerned, such as photographs of (1) the stamping on the frame or elsewhere on the body of Chassis No. 412020, (2) the stamping on the engine of Engine No. 422001, (3) the stamping on the frame or elsewhere on the body Touring No. 2029, (4) the stamping on the frame of Frame No. 432018, (5) the 8-inline cylinder engine and dual cams and twin Roots-type superchargers, (6) the tubular steel shell. Besides photographs, one may go back to Lukas Huni or Tony Merrick or their estates or to previous owners and obtain records and photographs authenticating the reconstruction of the merchandise concerned. Also one can reach out to FIVA and obtain documents and records that caused the issuance of the identity card for historical vehicles.
We recognize that parts and components can be interchanged on the Alfa Romeo 8C 2900B sports cars, leading to stamped numbers found not on the original sport cars produced. There is no one document or record or photograph that establishes a claim for collectors’ pieces classified in subheading 9705.00.0070, HTSUS; it is the totality of evidence that supports the claim.
The applicable subheading for the 1937 Alfa Romeo 8C 2900B Touring Lungo Berlinetta, Chassis No. 412020, Engine Number 422001, upon supporting documentation/records and associated photographs confirming the authenticity of the sports car, will be 9705.00.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archeological, paleontological, ethnographic or numismatic interest: Archaeological, historical, or ethnographic pieces.” The rate of duty will be free.
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 https://hts.usitc.gov/current.
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 Neil H. Levy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division