CLA-2-87:OT:RR:E:NC:N1:101
Andrea Stacey, Customs Administrator
Hyundai Motor America
10550 Talbert Ave
Fountain Valley, CA 92708-6031
RE: The tariff classification of a new vehicle from South Korea
Dear Ms. Stacey,
In your letter dated August 22, 2008, you requested a tariff classification ruling.
The item under consideration is a new automobile which you have identified as the Elantra.
The Hyundai Elantra is a five-door sedan powered by a four-cylinder, 2.0 liter, gas, spark-ignition, internal-combustion engine; and has seating for five passengers. The interior volume is 125.5 cubic feet or 3.55 m³.
The applicable classification subheading for the four-cylinder Hyundai Elantra 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 vehicles, with spark-ignition internal combustion reciprocating piston engine: Of a cylinder capacity exceeding 1,500 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%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.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 Richard Laman at 646-733-3017.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division