HQ 082729: Mazda MPV passenger van and windowed cargo van

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 082729

                                     March 14, 1990


             CLA-2 CO:R:CV:G:  082729 JLV

             CATEGORY:  Classification

             TARIFF NO.:  8703.23.00; 8704.31.00; 8704.32.00; 9903.87.00

             Richard J. Kaplan, Esq.
             Lamb & Lerch
             233 Broadway
             New York, New York 10279

             RE:  Mazda MPV passenger van and windowed cargo van

             Dear Mr. Kaplan:

                  In a letter of August 25, 1988, supplemented by a letter
             of September 22, 1988, you request on behalf of your client,
             Mazda Motor of America, Inc., a ruling on the tariff
             classification of a multipurpose vehicle under the Harmonized
             Tariff Schedule of the United States (HTSUSA).  This is our
             decision on the classification of the vehicle.

             FACTS:

                  The motor vehicle, identified by you as the "Mazda MPV,"
             is described as a multipurpose vehicle that will be marketed
             in two basic configurations:  a passenger wagon and a windowed
             cargo van.  You state that a 4-wheel drive version may be
             offered to provide all-wheel drive for extra traction over
             adverse road-surface conditions.  The MPV is a monocoque
             construction with an exterior height of 68.1 inches and an
             interior height of 48.7 inches (2-wheel drive model).  The
             interior dimensions in inches for the length, width, and
             height are 79.4 x 57.5 x 48.7, and the shape of the body,
             because of the exterior height, is similar to that of a small
             van.  It will have three side doors and one rear lift-up hatch
             door.  The curb weight will range from 3,200 pounds to 3,900
             pounds, depending on the configuration and model.

















                                          - 2 -

                  The MPV passenger wagon will be available with one or two
             rear bench seats; it will have a fully carpeted interior,
             fabric headliner, trim panels, seat belts, and other features
             for passenger comfort.  The MPV windowed van, on the other
             hand, will be imported with a partial headliner of plastic, no
             rear seating, a carpeted rear floor, plain hardboard trim, and
             pre-drilled holes (sealed with bolts and/or rubber caps) for
             seats and related accessories.

                  Two spark-ignition gasoline engine options are available
             in the passenger wagon, the 2.6 liter (2606cc) in-line 4
             cylinder and 3.0 V-6 (2954cc) single overhead cam water-cooled
             engines; the windowed van is available with the 2.6 liter
             engine.

             ISSUE:

                  Based on the design features of these motor vehicles, is
             either the passenger wagon or the windowed van, or both,
             principally designed for the transport of persons for purposes
             of classification in heading 8703, HTSUSA?

             LAW AND ANALYSIS:

                  The relevant headings in issue are as follows:

                  8703  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 * * *

                  8704  Motor vehicles for the transport of goods * * *

                  In a ruling of December 18, 1989 (file 083433), the Ford
             Aerostar passenger wagon, a multipurpose vehicle similar in
             design features to that of the MPV passenger wagon, was held
             to be "principally designed for the transport of persons."
             The design features, i.e., the number and arrangement of
             doors, the rear seating, and the use of windows in all rear
             side panels, held to be controlling in that ruling are also
             controlling in this case.  The MPV passenger wagon is
             classifiable in heading 8703, HTSUSA.

                  The MPV windowed van, on the other hand, will not be
             equipped with rear seating at the time of importation and will
             not be fitted with the usual accessories for passenger use.
             It will have the anchors for use in attaching rear seats.
             However, based on your description of the "windowed van" and
             its condition as imported, it has the structural design













                                          - 3 -

             features of a vehicle that can accommodate a large volume of
             cargo relative to the size of the vehicle and is lacking in
             rear seating and other auxiliary design features that
             demonstrate that the MPV window van is principally designed
             for the transport of persons.  Therefore, because the window
             van is not principally designed for the transport of persons,
             it is properly classifiable as a motor vehicle for the
             transport of goods in heading 8704, HTSUSA.

             HOLDING:

                  The MPV passenger wagon is classifiable as a motor
             vehicle principally designed for the transport of persons,
             other, with spark-ignition internal combustion reciprocating
             piston engine of a cylinder capacity exceeding 1,500cc but not
             exceeding 3,000cc, in subheading 8703.23.00; the MPV window
             van is classifiable as a motor vehicle for the transport of
             goods, other, with spark-ignition internal combustion piston
             engine, in subheading 8704.31.00, if its G.V.W. does not
             exceed 5 metric tons.

                                          Sincerely,




                                          John Durant, Director
                                          Commercial Rulings Division








































































             6cc:  AD NY Seaport
             2cc:  Chief, CIE
             1cc:  NIS DeSoucey (101)
             1cc:  AC, CO
             1cc:  Reading File
             1cc:  Durant

             LIBARY:    valentin
             FILE NAME: 082729