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NY N003705




December 11, 2006

CLA-2-87:RR:E:NC:N1:101

CATEGORY: CLASSIFICATION

TARIFF NO.: 8703.23.0044, 8703.23.0046, 8703.23.0064

Mr. Howard D. Esterman
Import and Trade Supervisor
Kia Motors America, Inc.
9801 Muirlands Blvd.
Irvine, CA 92618-2521

RE: The tariff classification of Automobiles from Korea

Dear Mr. Esterman:

In your letter dated November 22, 2006 you requested a tariff classification ruling.

You have requested classification for four models of Kia automobiles.

The first vehicle is a Kia Spectra, which is a four-door sedan powered by an inline four-cylinder (I4) 2.0 liter gas, spark ignition, internal combustion engine, seating up to four passengers. The interior volume of the passenger compartment is 97 cubic feet or 2.75 m3, and it has a cargo volume of 12.2 cubic feet or .35 m3. The total combined interior volume is 109.2 cubic feet or 3.09 m3.

The second vehicle is a Kia Spectra 5, which is a five-door hatchback powered by an inline four-cylinder (I4) 2.0 liter gas, spark ignition, internal combustion engine, seating up to four passengers. The interior volume of the passenger compartment is 98.1 cubic feet or 2.78 m3, and it has a cargo volume of 18.3 cubic feet or .52 m3. The total combined interior volume is 116.4 cubic feet or 3.30 m3.

The third vehicle is the Kia Optima 4 cylinder, which is a four door sedan powered by a inline four cylinder 2.4 liter gas, spark ignition, internal combustion engine, seating up to four passengers. The interior volume of the passenger compartment is 104.2 cubic feet or 2.95 m3, and it has a cargo volume of 14.8 cubic feet or .42 m3. The total combined interior volume is 119.0 cubic feet or 3.37 m3.

The fourth item is the Kia Optima 6 cylinder, which is a four door sedan powered by a v-6 cylinder 2.7 liter gas, spark ignition, internal combustion engine, seating up to four passengers. The interior volume of the passenger compartment is 104.2 cubic feet or 2.95 m3, and it has a cargo volume of 14.8 cubic feet or .42 m3. The total combined interior volume is 119.0 cubic feet or 3.37 m3.

The applicable subheading for the Kia Spectra four door sedan will be 8703.23.0044, Harmonized Tariff Schedule of the United States (HTSUS), 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 1,500 cc but not exceeding 3,000 cc: Other: New: Having engines with not more than 4 cylinders: Other: Of an interior volume exceeding 2.4 m3 but not exceeding 2.8 m3. The rate of duty will be 2.5 percent.

The applicable subheading for the Kia Spectra5 will be 8703.23.0044, Harmonized Tariff Schedule of the United States (HTSUS), 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 1,500 cc but not exceeding 3,000 cc: Other: New: Having engines with not more than 4 cylinders: Other: Of an interior volume exceeding 2.4 m3 but not exceeding 2.8 m3. Of an interior volume exceeding 2.4 m3 but not exceeding 2.8 m3.. The rate of duty will be 2.5 percent.

The applicable subheading for the Kia Optima 4 cylinder four door sedan will be 8703.23.0046, Harmonized Tariff Schedule of the United States (HTSUS), 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 1,500 cc but not exceeding 3,000 cc: Other: New: Having engines with not more than 4 cylinders: Other: Of an interior volume exceeding 2.8 m3 but not exceeding 3.1 m3. The rate of duty will be 2.5 percent.

The applicable subheading for the Kia Optima 6 cylinder four door sedan will be 8703.23.0064, Harmonized Tariff Schedule of the United States (HTSUS), 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 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 exceeding 2.8 m3 but not exceeding 3.1 m3. The rate of duty will be 2.5 percent.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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