HQ 953357: Protest No. 4909-92-100116; Nissan Pathfinder; sport- utility vehicle; two-door; HQ 044958; HQ 081443 (IA 82/87); HQ 081444 (IA 84/87); HQ 081445 (IA 83/87)

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

 

                            HQ 953357

                          June 18, 1993
                                                               


CLA-2 CO:R:C:M  953357 LTO

CATEGORY:  Classification

TARIFF NO.:  692.10, TSUS  

District Director
U.S. Customs Service
La Puntilla #1
Old San Juan, Puerto Rico 00903

RE:  Protest No. 4909-92-100116; Nissan Pathfinder; sport-
     utility vehicle; two-door; HQ 044958; HQ 081443 (IA 82/87);
     HQ 081444 (IA 84/87); HQ 081445 (IA 83/87)

Dear District Director:

     The following is our decision regarding Protest No. 4909-
92-100116, which concerns the classification of the Nissan
Pathfinder, a two-door sport-utility vehicle, under the Tariff
Schedules of the United States (TSUS).  The vehicles were entered
on September 28, 1988, and the entry was liquidated on September
18, 1992.  The protest was timely filed on October 20, 1992.

FACTS:

     The Nissan Pathfinder is a multipurpose type sport-utility
vehicle from Japan.  The model in question has 4-wheel drive, two
doors, rear seats and various passenger amenities (i.e.,
carpeting).  The protestant contends that the vehicle is
classifiable under item 692.10, TSUS, which provides for other
motor vehicles.  The subject merchandise was classified upon
liquidation under item 692.02, TSUS, which provides for
automobile trucks. 

     The provisions at issue are as follows:

               Motor vehicles (except motorcycles) for 
               the transport of persons or articles
                  Automobile trucks valued at $1,000 or 
                  more, and motor buses 
     692.02          Automobile trucks 

*    *    *    *    *    *    *    *    *    *    *    *    * 

     692.10       Other       - 2 -

ISSUE:

     Whether the Nissan Pathfinder is classifiable under item
692.10, TSUS, which provides for other motor vehicles, including
on-the-highway, four-wheeled, passenger automobiles.

LAW AND ANALYSIS:

     Under the TSUS, motor vehicles are classified as automobile
trucks in item 692.02, TSUS, or as other motor vehicles for the
transport of persons or articles in item 692.10, TSUS, depending
on whether or not, in their condition as imported, they contain
rear seats or passenger "amenities" in the rear area which impair
the cargo-carrying nature of the rear area.  See HQ 081443 (IA
82/87), 081444 (IA 84/87), 081445 (IA 83/87), dated March 24,
1988.  In HQ 081444 (IA 84/87), we stated that it is Customs
position that "vehicles with rear seating in the rear area are
classified as other vehicles for the transport of persons or
articles in item 692.10, TSUS."  See also, HQ 044958, dated
October 1, 1976 (Subaru Brat).  These are traditional criteria
used by Customs in classifying such vehicles under the TSUS.  

     In a "Sworn Declaration" dated June 7, 1993, the protestant
states that all of the vehicles in question were equipped with
rear seats for three passengers, and that the seating capacity of
those vehicles was for five persons.  Accordingly, the Nissan
Pathfinder with rear seating is classifiable under item 692.10,
TSUS.

HOLDING:

     The Nissan Pathfinder with rear seating is classifiable
under item 692.10, TSUS.

     Accordingly, the protest should be allowed.  A copy of this
decision should be attached to the Customs Form 19 and provided
to the protestant as part of the notice of action on the protest.

                              Sincerely,




                              John Durant, Director