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NY 861873


April 17, 1991

CLA-2-87:S:N:N1:101-861873

CATEGORY: CLASSIFICATION

TARIFF NO.: 8704.31.0020; 8702.10.0000; 8702.90.0000

Mr. Steve Liptak
Inter-Maritime Forwarding Co., Inc.
156 William Street
New York, NY 10038

RE: The tariff classification of motor vehicles from the United Kingdom

Dear Mr. Liptak:

In your letter dated March 26, 1991, on behalf of Asquith Motor Carriage Co., Ltd. you requested a tariff classification ruling. You have submitted a descriptive brochure.

The Shetland van is a replica vehicle designed in the style of a 1929 Morris Minor van. It is built on a new galvanized steel Reliant Fox chassis and is powered by the Reliant 850 cc, 4-cylinder gasoline engine. The Shetland van measures 11 feet long, 4 feet 11 inches wide, and 5 feet 5 inches high. The payload area is 60 cubic feet, and the gross vehicle weight is less than 2.5 metric tons. The vehicle may also feature a specialized advertising sign, message or logo. The Shetland van is indicated to be a practical and economic form of advertising, combining the transport and promotional needs of the purchaser.

The Mascot and Palace coaches (buses) are 1920's style replica vehicles built on a Ford Transit chassis. The Mascot carries up to 12 passengers and a driver. It measures 18 feet 8 inches long, 6 feet 11 inches wide, and 7 feet 8 inches high. The Palace carries up to 16 passengers and a driver. It measures 20 feet 2 inches long, 6 feet 11 inches wide, and 9 feet 2 inches high. The coaches are powered by either a diesel or gasoline engine. These vehicles may also feature a specialized advertising sign, message or logo.

The applicable subheading for the Shetland van will be 8704.31.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for motor vehicles for the transport of goods, other, with spark-ignition internal combustion engine, G.V.W. not exceeding 2.5 metric tons. Duty on motor vehicles (valued at $1,000 or more) for the transportation of goods has been temporarily increased. The rate of duty will be 25 percent ad valorem in subheading 9903.87.00, HTS.

The applicable subheading for the Mascot and Palace coaches (powered by a diesel engine) will be 8702.10.0000, HTS, which provides for public-transport type passenger motor vehicles, with compression-ignition internal combustion piston engines (diesel or semi-diesel). The applicable subheading for the Mascot and Palace coaches (powered by a gasoline engine) will be 8702.90.0000, HTS, which provides for public-transport type passenger motor vehicles, other. The rate of duty will be 3.1 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

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