CLA-2-87:OT:RR:NC:N1:101
Kenneth M. Carmon, President
Bay Brokerage, Inc.
44951 County Route 191, Suite 201
Wellesley Island, NY 13640
RE: The tariff classification of a motor vehicle from Japan
Dear Mr. Carmon,
In your letter dated April 2, 2010, you requested a tariff classification ruling.
The item concerned is the Mine Ambulance/Personnel Carrier (SPV103). It consists of the chassis and cab of a Toyota Land Cruiser modified with a cab roll bar, a front grill protector and a stretcher, basket and 9-man seat in the rear portion.
The Carrier features power steering, tilt steering wheel, seatbelts in the two (2) front seats and the 9-man rear seat, air conditioning, heating, stereo system, 4.2-litre compression-ignition engine, 3200 kg. (7055 lbs.) GVW suspension and 5-speed manual transmission. You also state in your submission that the rear portion of the Carrier has no lockers, tool boxes or other storage capability.
In your request, you propose classification of the Mine Ambulance/Personnel Carrier (SPV103) in subheading 8703.24 of the Harmonized Tariff Schedule of the United States (HTSUS) which provides for “ … motor vehicles principally designed for the transport of persons … : Other vehicles, with spark-ignition internal combustion reciprocating piston engine: Of a cylinder capacity exceeding 3,000 cc.” However, also in your request, you state “The vehicle’s engine is 4.2 litre compression ignitions.”
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... ”. Heading 8702 provides for “Motor vehicles for the transport of ten or more persons, including the driver.” In your ruling request, you state that “This vehicle seats 11.” The literature submitted with your request states “SEATS 11 WITH SEATBELTS”.
General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.”
The applicable classification subheading for the Mine Ambulance/Personnel Carrier (SPV103) will be 8702.10.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor vehicles for the transport of ten or more persons, including the driver: With compression-ignition internal combustion piston engine (diesel or semi-diesel): Other.” The rate of duty will be 2%.
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