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NY E89450




November 12, 1999

CLA-2-87:RR:NC:MM:101 E89450

CATEGORY: CLASSIFICATION

TARIFF NO.: 8703.23.0062, 8703.24.0052

Mr. Robert J. Resetar
Porsche Cars North America, Inc.
980 Hammond Drive
Suite 1000
Atlanta, Georgia 30328

RE: The tariff classification of the Boxster, 911 Carrera Coupe, 911 Carrera Cabriolet, 911 Carrera C4, and 911 Turbo Porsche automobiles (Model Year 2000) from Germany and Finland

Dear Mr. Resetar:

In your letter dated October 27, 1999 you requested a tariff classification ruling.

You submitted a spreadsheet with details of five Model Year 2000 Porsche automobiles: the Boxster, 911 Carrera Coupe, 911 Carrera Cabriolet, 911 Carrera C4, and 911 Turbo Porsche automobiles.

All vehicles are two door sports cars, powered by spark ignition, internal combustion engines.

· All models have a 6-cylinder gasoline spark ignition internal combustion engine. · The Boxster's engine size is 2.5 liters and its interior volume (including trunk) is 1.35 cubic meters. · The 911 Carrera Coupe's engine size is 3.4 liters and its interior volume (including trunk) is 1.97 cubic meters. · The 911 Carrera 4's engine size is 3.4 liters and its interior volume (including trunk) is 1.97 cubic meters. · The 911 Carrera Cabriolet's engine size is 3.4 liters and its interior volume (including trunk) is 1.9 cubic meters. · The 911 Turbo's engine size is 3.6 liters and its interior volume (including trunk) is 1.97 cubic meters.

The applicable subheading for the Porsche Boxster automobile will be 8703.23.0062, Harmonized Tariff Schedule of the United States (HTS), 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 spark-ignition internal combustion reciprocating piston engines: Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc: Other: New: Having engines with more than 4 but not more than 6 cylinders: Of an interior volume not exceeding 2.8 cubic meters. The rate of duty will be 2.5% ad valorem.

The applicable subheading for the Porsche 911 Carrera Coupe, 911 Carrera Cabriolet, 911 Carrera C4, and 911 Turbo automobiles will be 8703.24.0052, Harmonized Tariff Schedule of the United States (HTS), 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 spark-ignition internal combustion reciprocating piston engines: Of a cylinder capacity exceeding 3,000 cc: Other: New: Having engines with more than 4 but not more than 6 cylinders: Of an interior volume not exceeding 2.8 cubic meters. The rate of duty will be 2.5% ad valorem

This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Robert DeSoucey at 212-637-7035.

Sincerely,

Robert B. Swierupski
Director,

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