CLA-2-87:OT:RR:NC:N2:201
Benjamin Bradley
Federal Bureau of Investigation
1203 Legacy Farm Dr SE Huntsville, AL 35802
RE: The tariff classification of a 1998 Land Rover Defender 110 from South Africa
Dear Mr. Bradley:
In your letter dated January 23, 2025, you requested a tariff classification ruling.
The item under consideration has been identified as a 1998 Land Rover Defender 110, VIN SALLDHM97WF828812, manufactured in South Africa. Please note, in your request you state that this is a model year (MY) 1999 vehicle, but after consultation with Jaguar Land Rover it was determined that the vehicle is actually MY 1998.
In your request you state that the vehicle possesses the following features:
Right Hand Drive
4-door
Engine: 2.8L Gas
BMW Engine, No. 3011B980
Color: Green
In an email to this office, dated January 31, 2025, you state that you are changing the headlights/taillights to LED and replacing the carpet on the floor with a teak wood flooring. Additionally, there were two (2) safari hatches installed in the roof by a previous owner. You requested our opinion whether your proposed improvements, in addition to the installation of the roof hatches, are not "significant modifications". These changes are not, in our opinion, substantial and would not change the ultimate classification or admissibility of the vehicle into the United States.
The applicable subheading for the 1998 Land Rover Defender 110 will be 8704.31.0120, Harmonized Tariff Schedule of the United States (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