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NY R02227




July 25, 2005

CLA-2-87:RR:NC:MM:101 R02227

CATEGORY: CLASSIFICATION

TARIFF NO.: 8703.24.0052

Mr. Robert Resetar
Customs Manager
Porsche Cars North America
980 Hammond Drive
Suite 1000
Atlanta GA 30328

RE: The tariff classification of automobiles from Germany

Dear Mr. Resetar:

In your letter dated July 5, 2005 you requested a tariff classification ruling.

The items are the Model Year 2006 Porsche 911 Carrera 4 (C4) and 911 Carrera 4S (C4S). The C4 is a 2-door cabriolet powered by a 6 cylinder, 3.6 liter, gas, spark-ignition, internal combustion engine. The C4S is also a 2-door cabriolet, but is powered by a 6 cylinder, 3.8 liter, gas, spark-ignition internal combustion engine. The interior volume, including passenger compartment and trunk storage area, for both vehicles, is 2.02 cubic meters.

The applicable subheading for both vehicles 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; of a cylinder capacity exceeding 3,000 cc; having engines with more than 4 cylinders, but not more than 6 cylinders; of an interior volume not exceeding 2.8 cubic meters. The rate of duty will be 2.5 percent.

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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