CLA-2-87:OT:RR:NC:N2:201
Mohamed Eltom
5389 Sky Valley Dr Hixson, TN 37343
RE: The tariff classification of a 1982 Toyota Landcruiser FJ45 Troop Carrier from Japan
Dear Mr. Eltom:
In your letter dated December 12, 2023, you requested a tariff classification ruling.
The item under consideration has been identified as a 1982 Toyota Landcruiser FJ45 Troop Carrier. You state that the FJ45 is a two door SUV style vehicle with 4 rear bench-type seats. Each bench seat is equipped with seatbelts with dedicated reinforced seat belt anchor points. In total, there is seating for ten (10) passengers, including the driver. In addition, you state that the rear space is also fitted with a mat and a small glove compartment. In your email to this office dated December 19, 2023, you clarified that this is not a used or repurposed military vehicle, but a nickname given to differentiate between this type of vehicle and the pick-up truck version.
The applicable subheading for the 1982 Toyota Landcruiser FJ45 Troop Carrier will be 8702.90.6100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor vehicles for the transport of ten or more persons, including the driver: Other: Other”. The rate of duty will be 2% 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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