CLA-2-87:OT:RR:NC:N2:201
Alex Flores
Import Manager /AIF
Martin Button LLC
11430 San Pablo Ave, Suite 500 El Cerrito, CA 94530
RE: The tariff classification of a 1994 Bugatti EB 112 passenger vehicle from France
Dear Mr. Flores:
In your letter dated January 25, 2023, you requested a tariff classification ruling on behalf of your client, Quality Auto Group, located in Independence, Missouri.
The item under consideration has been identified as a 1994 Bugatti EB112 (VIN: ZA9CC030ERCD39002). The Bugatti EB112 is equipped with a 6.0 liter, 12 Valve spark-ignition internal combustion (Gas) piston engine.
In your request, you suggest classification of the 1994 Bugatti EB 112, (VIN ZA9CC030ERCD39002 (Chassis 39002) in subheading 9705.00.00851, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Collections and collectors’ pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest: Collections and collectors’ pieces of archaeological, ethnographic or historical interest: Other.” We disagree.
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI’s). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes.
1 Subheading 9705.00.0085, HTSUS, expired at the end of calendar year 2021. The new statistical suffix equivalent for 2022 and forward is 9705.10.0090, HTSUS.
The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs.
In HQ H307522, dated May 13, 2020, CBP referenced HQ 961279, dated November 5, 1998, wherein “the Explanatory Notes for heading 9705 describes a narrow interpretation of coverage which would not include all collection pieces” and that not all collections qualify for classification in heading 9705 Harmonized Tariff Schedule (HTS). Although a comprehensive description and background of the automobile is presented, the automobile does not qualify as an article of historical interest and is more specifically provided for elsewhere in the tariff schedule.
The applicable subheading for the 1994 Bugatti EB 112 (VIN ZA9CC030ERCD39002) will be 8703.24.0190, 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 piston engines: Of a cylinder capacity exceeding 3,000 cc: Other: Used”. 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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Matthew Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division