CLA-2-87:OT:RR:NC:N2:201
Jason Kwon
KIA America, Inc.
111 Peters Canyon Road Irvine, CA 92606
RE: The tariff classification of a new hybrid automobile from South Korea
Dear Mr. Kwon:
In your letter dated August 7, 2024, you requested a tariff classification ruling.
The item under consideration has been identified as the 2025 Kia Carnival 1.6T HEV. You state that the vehicle will be imported in one (1) of four (4) trim levels (LXS, EX, SX, and SX Prestige). The Kia Carnival is a 3-row midsize multi-purpose vehicle (MPV) hybrid automobile powered by a turbocharged inline four-cylinder 1,598 cc (1.6-liter) gasoline direct injection, internal combustion engine and a 1.49 kWh lithium-ion battery.
The Carnival has seating up to eight passengers, with a passenger volume of 168.2 cubic feet. It has a cargo volume of 40.2 cubic feet (with 3rd row seats up) and a maximum cargo volume of 145.1 cubic feet (with 3rd-row seats folded and 2nd-row seats removed).
The applicable subheading for the 2025 Kia Carnival 1.6T HEV will be 8703.40.0020, Harmonized Tariff Schedule of the United States (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 both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc: Other: New: Having engines with not more than 4 cylinders. 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/.
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