CATEGORY: Classification s82

NY 807908

March 17, 1995

CLA-2-87:S:N:N1:101-807908

CATEGORY: Classification

TARIFF NO.: 8703

Mr. Don D. Rivait Chrysler Corporation Customs Department 38111 Van Dyke Ave Sterling Heights, MI 48312-1174

RE: The tariff classification of Sports Utility Vehicles from Foreign Trade Zone 8A in Toledo, Ohio.

Dear Mr. Rivait:

In your letter dated March 2, 1995 you requested a tariff classification ruling.

You have asked for the tariff classification of two-door Jeep Cherokees and two-door Jeep Wranglers. You have claimed that these are sports utility vehicles principally designed for the transport of persons under the Heading 8703, HTSUS dutiable at 2.5 percent ad valorem.

You have not provided separate or distinct information regarding the variety of particular models produced in the Foreign Trade Zone. We cannot, therefore, issue a classification ruling with subheadings which relate to engine size or interior volume of each particular vehicle.

We can, however, rule upon the four digit heading 8703, which pertains to the general type of vehicle which is under discussion. Heading 8703 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. The vehicles which you have presented for classification are the Jeep Cherokee and the Jeep Wrangler.

These vehicles, by their design, are of the class or kind which are principally designed for the transport of persons.

The applicable subheading for the two door Jeep Cherokee and the two door Jeep Wrangler will be classified under the Heading 8703, 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. All subheadings past the four digit heading will be determined by engine type, engine size, and interior volume. The rate of duty of subheadings 8703.21.00, 8703.22.00, 8703.23.00, and 8703.24.00 will be 2.5 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire Area Director New York Seaport