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NY 882070

February 20, 1993



TARIFF NO.: 8703.23.0066

Mr. Charles S. Parisi
ICCB John V. Carr & Son, Inc.
P.O. Box 90673
Los Angeles, CA 90009-0673

RE: The tariff classification of an automobile from Japan

Dear Mr. Parisi:

In your letter dated January 15, 1993, on behalf of Toyota Motor
Sales U.S.A. Inc., you requested a tariff classification ruling. You have submitted a descriptive brochure.

The imported vehicle is a model Lexus GS 300 automobile that is manufactured in Japan by Toyota Motor Corporation. This four- door automobile is powered by a 3.0 liter in-line 6 cylinder engine (2,997 cc) and a 4 speed automatic electronically controlled transmission. The Lexus GS 300 is considered to be a 5 passenger luxury sedan that features a unitized body with a modular suspension subframe. Other mechanical features include sequential fuel injection, rear wheel drive, vehicle speed- sensing progressive rack and pinion steering, 4-wheel power assisted ventilated disc brakes with ABS. Comfort features include a driver's and front passenger's airbag, AM/FM cassette audio system, automatic climate control, power windows and door locks, and multi-adjustable power front seats.

The Lexus GS 300 measures 194.9 inches long, 70.7 inches wide, and 55.1 inches high. The wheel base measures 109.4 inches. The interior volume is 3.2 cubic meters. The vehicle's curb weight is 3,660 pounds.

The applicable subheading for the Lexus GS 300 will be 8703.23.0066, 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: other vehicles, with spark-ignition internal combustion reciprocating piston engine: of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc: new: having engines with more than 4 but not more than 6 cylinders: of an interior volume exceeding 3.1 cubic meters but not exceeding 3.4 cubic meters. The rate of duty will be 2.5 percent ad valorem.

Imported motor vehicles are subject to safety standards under the Motor Vehicle Safety Act of 1966, revised under the imported Vehicle Safety Act of 1988; and to air pollution control standards under the Clean Air Act of 1968, as amended in 1977.

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.


Jean F. Maguire
Area Director

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