CLA-2-87:OT:RR:NC:N2:201
James R. Urquhart
220 Old Wharf Lane
Queenstown, Maryland 21658
RE: The tariff classification of 1996 Land Rover Defender 110 from Spain
Dear Mr. Urquhart:
In your letter dated August 10, 2021, you requested a tariff classification ruling.
The item under consideration has been identified as a 1996 Land Rover Defender 110 (VIN SALLDHAF8TA993437).
In its imported condition, the Defender 110 is equipped with three (3) doors, seating for two (2) in the front, with additional rear bench seating with equipped seatbelts for seven (7), for a total of nine (9) passngers and/or cargo. The Land Rover was equipped with, at the time of manufacture, a 16L 300 TDI diesel engine, a five (5) speed manual transmission, and a left-hand drive steering system.
On August 10, 2021, in response to an email from this office, you indicated that certain modifications were made to the vehicle. The motor was rebuilt (300 TDI with 21L), cosmetic flooring was added in the rear passenger area but could be removed, and plating was added on a rear door as the original skin had rust.
The applicable subheading for this 1996 Land Rover Defender 100, (VIN SALLDHAF8TA993437), will be 8703.32.0150, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor cars and other motor vehicles principally designed for the transport of persons…, including station wagons and racing cars: Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc.: Used”. The rate of duty will be 2.5% ad valorem.
Please note, this classification has no effect on the importability of any vehicle or vehicle parts/accessories deemed restricted; this includes motor vehicles not conforming to Federal Safety and Emission Standards. You indicated that the original 16L diesel engine was either modified or changed to be a 21L diesel engine, this may impact your ability to import this vehicle.
Any questions regarding the importation of these vehicles and/or parts may be directed to the National Highway Traffic Safety Administration (NHTSA) at 888-327-4236 and/or the Environmental Protection Agency (EPA) at 202-272-0167.
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