CLA-2-87:OT:RR:NC:N2:201
Clayton Reid
3311 Albans Road Houston, TX 77005
RE: The tariff classification of 1993 Subaru Sambar (Kei Truck) from Japan
Dear Mr. Reid:
In your letter dated June 11, 2024, you requested a tariff classification ruling.
The item under consideration has been identified as a 1993 Subaru Sambar truck.
The Subaru Samar is equipped with a 660 cubic centimeter, 4-cylinder engine, measures 129.7 inches in length, 54.9 inches in width, 68.9 inches in height and has a Gross Vehicle Weight (GVW) of approximately 2,500 lbs. The Sambar is equipped with a open cargo area with drop-down tailgate and enclosed passenger cabin.
In your request you suggest classification in 8709.19.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods: Vehicles: Other: Operator riding. We disagree.
The main features common to the vehicles of 8709, which generally distinguish them from the vehicles of heading 8701, 8703 or 8704may be summarized as follows:
Vehicles of this heading do not usually have a closed driving cab, the accommodation for the driver often being no more than a platform on which one stands to steer the vehicle. Certain types may be equipped with a protective frame, metal screen, etc., over the driver's seat. The research conducted by this office indicates that this vehicle was designed for on-road use in Japan.
The applicable subheading for the 1993 Subaru Sambar (Kei Truck) will be 8704.31.0120, 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.
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/.
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