CLA-2-87:OT:RR:NC:N2:201
Lawrence Friedman
Barnes, Richardson & Colburn, LLP
303 East Wacker Drive, Suite 350 Chicago, IL 60601
RE: The tariff classification of motor vehicles from Mexico and Canada
Dear Mr. Friedman:
In your letter dated October 28, 2024, you requested a tariff classification ruling on behalf of your client, Ford Motor Company, located in Dearborn, Michigan.
The first vehicle has been identified as the Bronco Sport, a sport-utility vehicle. The Bronco Sport has either a 1.5-liter, 3-cylinder or a 2.0 liter, 4-cylinder internal combustion gasoline engine. You state that each is equipped with four-doors and a rear liftgate with seating for five, including the driver. Every seat has a seatbelt and there are windows for each row of seats. There are airbags and knee protection for the driver and front seat passenger. You indicate that the Bronco Sport is equipped with the following amenities:
The second vehicle has been identified as the Mustang GTD, a two-door coupe. The Mustang GTD is powered by a 5.2-liter, 8-cylinder supercharged gasoline engine. You indicate that each seat is equipped with safety belts and air bags. There is no useable cargo area, the trunk is covered by a removable panel and contains the battery, suspension, and electronics.
The third vehicle has been identified as the Ford Maverick, a small pickup truck powered by a 2.0-liter spark ignition gasoline engine. The Ford Maverick is equipped with four-doors and two rows of seating for five, including the driver. The vehicle has front seat and side curtain airbags. Each seat is equipped with a seatbelt. The rear has an open cargo bed with a drop-down tailgate. You state that the Gross Vehicle Weight (GVW) is approximately 4100 lbs., or 1.86 metric tons.
The final vehicle has been identified as a hybrid gasoline/electric version of the Ford Maverick. The hybrid system does not allow for external charging. You state that the specifications of the hybrid Ford Maverick are the same as the spark ignition gasoline engine version, except that the GVW is approximately 4300 lbs., or 1.95 metric tons.
The applicable subheading for the Bronco Sport 1.5L will be 8703.22.0110., Harmonized Tariff Schedule of the United States (HTSUS), which provides for Motor cars and other motor vehicles principally designed for the transport of persons, including station wagons and racing cars: Other vehicles, with only spark-ignition internal combustion piston engines: Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc: New. The rate of duty will be 2.5% ad valorem.
The applicable subheading for the Bronco Sport 2.0L will be 8703.23.0140, HTSUS, which provides for Motor cars and other motor vehicles principally designed for the transport of persons, including station wagons and racing cars: Other vehicles, with only spark-ignition internal combustion piston engines: Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc: Other: New: Having engines with not more than 4 cylinders: Other. The rate of duty will be 2.5% ad valorem.
The applicable subheading for the Mustang GTD will be 8703.24.0160, HTSUS, which provides for Motor cars and other motor vehicles principally designed for the transport of persons, including station wagons and racing cars: Other vehicles, with only spark-ignition internal combustion piston engines: Of a cylinder capacity exceeding 3,000 cc: Other: New: Having engines with more than 6 cylinders. The rate of duty will be 2.5% ad valorem.
The applicable subheading for the Ford Maverick 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.
The applicable subheading for the hybrid (gas/electric) Ford Maverick will be 8704.51.0020, HTSUS, which provides for Motor vehicles for the transport of goods: Other, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion: 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