Two new automotive models
The items under
consideration have been identified as the “2017 Kia Forte 2.0L” (LX, S and EX), and the “2017 Kia Forte 1.6T.
The Kia Forte 2.0 is a
four-door sedan automobile powered by an inline four-cylinder 1,999 cc
(2.0-liter) gas, spark-ignition, internal combustion engine, seating for up to
five passengers. You state that the interior volume of the passenger
compartment is 96.2 cubic feet (2.7 m3). It has a cargo volume of 14.9 cubic
feet (0.4 m3). The total combined interior volume is 111.0 cubic feet (3.1 m3).
In your email of April 21, 2016, you state that there is no engine or interior
difference between the LX, S, and EX, however, there are variances in the
automobiles trim level.
Subheading HS: 8703.23.
The second vehicle has
been identified as the “2017 Kia Forte 1.6T”. The Kia Forte 1.6T is a five-door hatchback automobile
powered by an inline four-cylinder 1,591 cc (1.6-liter) Turbo gas,
spark-ignition, internal combustion engine, with seating for up to five
passengers. The interior volume of the passenger compartment is 98.2 cubic feet
(2.7 m3). It has a cargo volume of 23.2 cubic feet (0.7 m3). The total combined
interior volume is 121.4 cubic feet (3.4 m3).
Subheading HS: 8703.23.
Source: https://rulings.cbp.gov/index.asp, April, 25, 2017 (N274928)