CLA-2-87:OT:RR:NC:N2:201
Mr. Alex Aponte
3743 S Dawson Street Seattle, WA 98118
RE: The tariff classification of a Subaru Sambar Dias passenger van from Japan
Dear Mr. Aponte:
In your letter dated May 24, 2024, you requested a tariff classification ruling.
The item under consideration has been identified as a 1994 Subaru Sambar Dias 4WD Van, chassis number KV4-117639. In your request you state that the vehicle weights 1,962 lbs., is 129.7 inches in length, 54.9 inches in width, 74.6 inches in height, and is powered by a 650 Cubic Centimeter (cc) spark-ignition internal combustion piston engine.
The Subaru Sambar is made in various configurations in order to fulfill multiple roles. In this case, the subject vehicle is equipped with five (5) doors, and two (2) rows of rear seats for carrying four (4) additional passengers. While you state in your email of May 28, 2024, that it does not come with installed rear seat belts, only permanent mounting points, you stated that it was your intention to have seatbelts properly installed at a later date.
In your request, you suggest classification of the 1994 Subaru Sambar Dias in 8703.21.0150, Harmonized Tariff Schedule of the United States (HTSUS). We Agree.
The applicable subheading for this 1994 Subaru Sambar Dias 4WD Van will be 8703.21.0150, 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 not exceeding 1,000 cc: Other. 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 Regulations (19 CFR Part 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