CLA-2-87:OT:RR:NC:N2:201
Rika Vaughn
Yamagin Tsusho., Co., Ltd.
9461 Charleville Blvd., # 229 Beverly Hills, CA 90212
RE: The tariff classification of a 2022 Daihatsu Hijet Mini Deckvan from Japan
Dear Ms. Vaughn:
In your letter dated March 7, 2023, you requested a tariff classification ruling on behalf of your client, Yamagin Corporation of Tokyo, Japan.
The item under consideration has been identified as a 2022 Daihatsu Hijet Mini Deckvan from Japan (Chassis Number S710W-0000275). As imported, this vehicle is equipped with two rows of seats for 4 passengers. In addition, the vehicle is equipped with an open rear cargo area with drop-down tailgate, a 658 Cubic Centimeter (cc) spark-ignition internal combustion (gas) piston engine, and a Gross Vehicle Weight Rating (GVWR) of 1,430 kilograms (1.43 metric tons).
The Daihatsu Hijet is 1,890 millimeters (mm) in height, 3,395 (mm) in length, 1,475 (mm) wide, and weighs 960 kilograms (kg). In terms of internal amenities, the Hijet Deckvan is equipped with an automatic transmission, air conditioning, power steering, power windows, and a reverse camera.
Although in your ruling you state that the Daihatsu Hijet is principally designed for the transport of people, the open rear cargo area with drop-down tailgate shows that its designed purpose is the transport of cargo.
In your request you state that this vehicle be classified as an “off-road” vehicle. However, this office’s research shows this vehicle was designed for on-road use in Japan and that no evidence was provided that this vehicle has been deemed an “off-road” vehicle by the Department of Transportation.
The applicable subheading for the 2022 Daihatsu Hijet Mini Deckvan will be 8704.31.0120, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor vehicles for the transport of goods: Other, with only spark-ignition internal combustion piston engine: G.V.W. not exceeding 5 metric tons: G.V.W. not exceeding 2.5 metric tons”. The rate of duty will be 25% ad valorem.
Please note, this classification determination has no effect on the importability of any vehicle or vehicle parts/accessories deemed restricted, including motor vehicles not conforming to Federal Safety and Emission Standards. 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 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