CLA-2-87:OT:RR:NC:N2:201
Andrea Stacey
Hyundai Motor America
10550 Talbert Ave.
Fountain Valley, California 92708
RE: The tariff classification of new Hyundai motor vehicles from South Korea
Dear Ms. Stacey:
In your letter dated June 14, 2021, you requested a tariff classification ruling.
The items under consideration have been identified as two (2) versions of the new Hyundai GV80 crossover.
The first version of the GV80 has been identified as a five-door sport utility vehicle. You state that it is equipped with a 2,497cc, 4-cylinder engine with seating for 5 persons. This version of the GV80 is powered by a gas, spark-ignition, internal combustion reciprocating piston engine. In your request you suggest that this version of the GV70 should be classified under 8703.23.0140 which provides for “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: Other vehicles, with only spark-ignition internal combustion reciprocating piston engines: Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc: Other”. We agree.
The second version of the GV80 has been identified as a five-door sport utility vehicle. You state that it is equipped with a 3,470CC, 6 cylinders with seating for 7 persons. This version of the GV80 is powered by a gas, spark-ignition, internal combustion reciprocating piston engines. In your request you suggest that this version of the GV70 should be classified under 8703.24.0150 which provides for “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: Other vehicles, with only spark-ignition internal combustion reciprocating piston engines: Of a cylinder capacity exceeding 3,000 cc: Having engines with more than 4 cylinders but not more than 6 cylinders”. We agree.
The applicable subheading for the GV80 equipped with a 2,497cc, 4 cylinder engine with seating for 5 persons will be 8703.23.0140, 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 heading 8702), including station wagons and racing cars: Other vehicles, with only spark-ignition internal combustion reciprocating piston engines: Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc: Other”. The rate of duty will be 2.5% ad valorem.
The applicable subheading for the GV80 equipped with a 3,470CC, 6 cylinder with seating for 7 persons will be 8703.24.0150, HTSUS, which provides for “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: Other vehicles, with only spark-ignition internal combustion reciprocating piston engines: Of a cylinder capacity exceeding 3,000 cc: Having engines with more than 4 cylinders but not more than 6 cylinders”. The rate of duty will be 2.5% ad valorem.
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 the 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 Matthew Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division