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NY J80411





January 30, 2003

CLA-2-87:RR:NC:MM:101 J80411

CATEGORY: CLASSIFICATION

TARIFF NO.: 8703.22.0000

Ms. Marian E. Duntley
Toyota Motor Sales, U.S.A., Inc.
19001 South Western Avenue
P.O. Box 2722
Torrance, California 90509-2722

RE: The tariff classification of the Toyota Scion xA and Scion xB Motor Vehicles from Japan

Dear Ms. Duntley:

In your letter dated January 24, 2003 you requested a tariff classification ruling.

You submitted photographs and technical information of new Toyota motor vehicles: the Scion xA and Scion xB.

You state that both vehicles are designed to carry a driver and four passengers. Both models are equipped with a spark-ignition internal combustion reciprocating piston engine with four-cylinders and a displacement of 1,496 cc. Both vehicles are depicted with four doors with adequate cargo storage located in the back of the vehicles. Both vehicles have passenger amenities such as: Power steering, windows, door locks and mirrors Air conditioning
Anti-lock brake systems (ABS)
Sport Seats
Both vehicles have an AM/FM CD audio unit, or can be upgraded to a unit with a six-disc changer.

The applicable subheading for the Toyota Scion xA and Scion xB Motor Vehicles will be 8703.22.0000, 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 engine: Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc. 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 646-733-3008.

Sincerely,

Robert B. Swierupski
Director,

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