United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N004922 - NY N005003 > NY N004994

Previous Ruling Next Ruling
NY N004994




January 17, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 8703.23.0068; 8703.23.0066; 8703.23.0062; 8703.23.0042

Karen Aulbach
Import Customs Manager, BMW of North America, LLC 300 Chestnut Ridge Road
Woodcliff Lake, NJ 07677-7739

RE: The tariff classification 2007 model motor vehicles from Germany, Austria and England

Dear Ms. Aulbach,

In your letter dated January 4, 2007, you requested a tariff classification ruling.

The items concerned are the 2007 model BMW X3 Sports Activity Vehicle (SAV), BMW 328i Sports Station Wagon, BMW 328i Sedan, BMW 328i Coupe and the Mini Cooper.

You state in your letter that you believe calculation of the interior volume of the BMW X3 Sports Activity Vehicle (SAV) and the BMW 328i Sports Station Wagon, for classification purposes, should be inclusive of the cargo areas and that calculation of the interior volume of the BMW 328i Sedan, BMW 328i Coupe and Mini Cooper, for classification purposes, should be exclusive of the cargo areas.

The 2007 model BMW X3 Sports Activity Vehicle (SAV) has five doors, a six-cylinder, spark-ignition, internal combustion engine and an interior volume of 3.401 m3.

The applicable classification subheading for the 2007 model BMW X3 Sports Activity Vehicle (SAV) will be 8703.23.0068, 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 vehicles, with spark- ignition internal combustion reciprocating piston engine: Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc : Having engines with more than 4 but not more than 6 cylinders: Of an interior volume exceeding 3.4 m3 ”. The rate of duty will be 2.5%.

The BMW 328i Sports Station Wagon has five doors, a six- cylinder, spark-ignition, internal combustion engine and an interior volume of 3.333 m3.

The applicable classification subheading for the 2007 model 328i Station Wagon will be 8703.23.0066, 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 vehicles, with spark-ignition internal combustion reciprocating piston engine: Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc: Having engines with more than 4 but not more than 6 cylinders: Of an interior volume exceeding 3.1 m3 but not exceeding 3.4 m3”. The rate of duty will be 2.5%.

The 2007 model BMW 328i Sedan and Coupe both have six-cylinder, spark-ignition, internal combustion engines. The Sedan has four doors and an interior volume of 2.633 m3. The Coupe has two doors and an interior volume of 2.506 m3.

The applicable classification subheading for the 2007 model BMW 328i Sedan and Coupe will be 8703.23.0062, 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 vehicles, with spark-ignition internal combustion reciprocating piston engine: Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc: Having engines with more than 4 but not more than 6 cylinders: Of an interior volume exceeding not exceeding 2.8 m3”. The rate of duty will be 2.5%.

The Mini Cooper has 3 doors, a hatchback, a four-cylinder, spark-ignition, internal combustion engine and an interior volume of 2.18 m3.

The applicable classification subheading for the 2007 model Mini Cooper will be 8703.23.0042, 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 vehicles, with spark-ignition internal combustion reciprocating piston engine: Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc: Having engines with not more than 4 cylinders: Other: Of an interior volume not exceeding 2.4 m3”.

Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule and the accompanying duty rates are provided on the 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 Richard Laman at 646-733-3017.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: