HQ 0088664 - Mercedes sport utility vehicles; motor vehicles principally designed for the transport of persons; motor vehicles for the transport of goods - United States International Trade Commision Rulings

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HQ 088664

June 3, 1991

CLA-2 CO:R:C:M 088664 JMH

CATEGORY: CLASSIFICATION

TARIFF NO.: 8703, 8704

Mr. Nelson Lee
N-5745 Aurland
NORWAY

RE: Mercedes sport utility vehicles; motor vehicles principally designed for the transport of persons; motor vehicles for the transport of goods

Dear Mr. Lee:

This is in response to your January 29, 1991, request for a classification ruling on certain Mercedes sport utility vehicles to be imported from Germany.

FACTS:

The articles in question are the Mercedes 300GE sport utility vehicles. The 300GE is available in two different models: (1) a two door model (two side doors and a rear door), and (2) a four door model (four side doors and a rear door). Since the letters of Mercedes models indicate the type of engine and this model is a GE, the "E" indicates that the engine is assumed to be spark-ignition internal combustion engine. The other details on the vehicles, such as which direction the rear doors swing, the gross vehicular weight, and the size of the engine, are not discernible because the descriptive information was presented in German.

ISSUE:

What is the appropriate classification for the two door and the four door models of the Mercedes 300GE?

LAW ANALYSIS:

The classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated ("HTSUSA") is governed by the General Rules of Interpretation ("GRIs"). GRI 1, HTSUSA, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes..." The relevant headings
in this instance are headings 8703 and 8704, HTSUSA. There are no relevant chapter or section notes for these headings. Headings 8703 and 8704 describe the following:

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...

The Mercedes 300GE models are sport utility vehicles. Sport utility vehicles are designed to perform multiple functions including the carrying of passengers and the carrying of cargo. The design features of the 300GE are pertinent when determining the classification of the vehicles. The design features can be split into two groups: (1) the structural or integral design features, such as the body, chassis and suspension, and (2) the auxiliary design features such as seating capacity, seat structure, and passenger amenities. The structural or integral design features of a sport utility vehicle vary from a typical passenger automobile. The body and chassis of sport utility vehicles are typically stronger than ordinary passenger vehicles. Additionally, the sport vehicles usually have a higher ground clearance for off-the-road or all-terrain travel.

The auxiliary design features of the two door model are similar to those of a pick-up truck. The small flat load bed and rear doors allow full access to the cargo area and allow cargo to be easily carried. Any rear seats that are provided typically fold down and become a flat extension of the load bed or flip forward to cover and level a portion of the floor. Thus, the design of the two door model indicates that the model is principally designed for the carriage of goods. The two door model is classified under heading 8704.

The four door body, with additional doors, windows and comfort features indicates that the vehicles are intended to carry people. Since the four door 300GE is principally designed for the carrying of persons it is classified under heading 8703.

The classification of motor vehicles for the transport of goods is dependant upon both the gross vehicular weight and the type of engine of the vehicle. The classification of motor vehicles principally designed for the transport of persons in heading 8703 is dependant on the type and size of engine. Thus, we cannot give you specific classifications under heading 8703 and 8704 without further information being submitted in English.

Before the Mercedes 300GE in question may be imported into the United States the vehicles must comply with the United States safety and emission standards. For further information regarding these requirements you should write the following:

Safety standards: U.S. Department of Transportation National Highway Safety Administration
NEF-32
400 Seventh Street, S.W.
Washington, D.C. 20590

Air-emission standards: U.S. Environmental Protection Agency Manufacturers Operations Division
EN-340-F
Investigations/Imports Section
401 M Street, S.W.
Washington, D.C. 20460

HOLDING:

The two door model Mercedes 300GE is designed for the carriage of goods and is classified under heading 8704. The four door model Mercedes 300GE is principally designed for the transport of persons and is classified under heading 8703. Without more information on the engine and weight of the vehicle a specific classification cannot be given.

Sincerely,

John Durant, Director
Commercial Rulings Division

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