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HQ 082729


March 14, 1990

CLA-2 CO:R:CV:G: 082729 JLV

CATEGORY: CLASSIFICATION

TARIFF NO.: 8703.23.00; 8704.31.00; 8704.32.00; 9903.87.00

Richard J. Kaplan, Esq.
Lamb & Lerch
233 Broadway
New York, New York 10279

RE: Mazda MPV passenger van and windowed cargo van

Dear Mr. Kaplan:

In a letter of August 25, 1988, supplemented by a letter of September 22, 1988, you request on behalf of your client, Mazda Motor of America, Inc., a ruling on the tariff classification of a multipurpose vehicle under the Harmonized Tariff Schedule of the United States (HTSUSA). This is our decision on the classification of the vehicle.

FACTS:

The motor vehicle, identified by you as the "Mazda MPV," is described as a multipurpose vehicle that will be marketed in two basic configurations: a passenger wagon and a windowed cargo van. You state that a 4-wheel drive version may be offered to provide all-wheel drive for extra traction over adverse road-surface conditions. The MPV is a monocoque construction with an exterior height of 68.1 inches and an interior height of 48.7 inches (2-wheel drive model). The interior dimensions in inches for the length, width, and height are 79.4 x 57.5 x 48.7, and the shape of the body, because of the exterior height, is similar to that of a small van. It will have three side doors and one rear lift-up hatch door. The curb weight will range from 3,200 pounds to 3,900 pounds, depending on the configuration and model.

The MPV passenger wagon will be available with one or two rear bench seats; it will have a fully carpeted interior, fabric headliner, trim panels, seat belts, and other features for passenger comfort. The MPV windowed van, on the other hand, will be imported with a partial headliner of plastic, no rear seating, a carpeted rear floor, plain hardboard trim, and pre-drilled holes (sealed with bolts and/or rubber caps) for seats and related accessories.

Two spark-ignition gasoline engine options are available in the passenger wagon, the 2.6 liter (2606cc) in-line 4 cylinder and 3.0 V-6 (2954cc) single overhead cam water-cooled engines; the windowed van is available with the 2.6 liter engine.

ISSUE:

Based on the design features of these motor vehicles, is either the passenger wagon or the windowed van, or both, principally designed for the transport of persons for purposes of classification in heading 8703, HTSUSA?

LAW AND ANALYSIS:

The relevant headings in issue are as follows:

8703 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 * * *

8704 Motor vehicles for the transport of goods * * *

In a ruling of December 18, 1989 (file 083433), the Ford Aerostar passenger wagon, a multipurpose vehicle similar in design features to that of the MPV passenger wagon, was held to be "principally designed for the transport of persons." The design features, i.e., the number and arrangement of doors, the rear seating, and the use of windows in all rear side panels, held to be controlling in that ruling are also controlling in this case. The MPV passenger wagon is classifiable in heading 8703, HTSUSA.

The MPV windowed van, on the other hand, will not be equipped with rear seating at the time of importation and will not be fitted with the usual accessories for passenger use. It will have the anchors for use in attaching rear seats. However, based on your description of the "windowed van" and its condition as imported, it has the structural design
features of a vehicle that can accommodate a large volume of cargo relative to the size of the vehicle and is lacking in rear seating and other auxiliary design features that demonstrate that the MPV window van is principally designed for the transport of persons. Therefore, because the window van is not principally designed for the transport of persons, it is properly classifiable as a motor vehicle for the transport of goods in heading 8704, HTSUSA.

HOLDING:

The MPV passenger wagon is classifiable as a motor vehicle principally designed for the transport of persons, other, with spark-ignition internal combustion reciprocating piston engine of a cylinder capacity exceeding 1,500cc but not exceeding 3,000cc, in subheading 8703.23.00; the MPV window van is classifiable as a motor vehicle for the transport of goods, other, with spark-ignition internal combustion piston engine, in subheading 8704.31.00, if its G.V.W. does not exceed 5 metric tons.

Sincerely,

John Durant, Director

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