CLASSIFICATION UNDER HS 87.03 AT 40% OF CERTAIN MOTOR VEHICLES AND ESTABLISHING THE PROPER FORUM IN CASE OF CONTENTS

I.          The following motor vehicles are added to the list provided in Customs Tariff Classification Order (CTCO) 1-97 dated August 21, 1997 and are classified under Harmonized System Code HS87.03 with a rate of duty up to 1999 of forty percent (40%) ad valorem:

1.0     FORD

1.1          Aerostar
1.2          Windstar

2.0     GENERAL MOTORS (GMC)

2.1          Safari
2.2          Jakaroo
2.3          Frontera Estate
2.4          Frontera Sport

3.0     TOYOTA

3.1          Previa
3.2          MagaCruiser

4.0     ISUZU

4.1          Oasis

5.0     SSANGYONG

5.1          Musso

6.0     HYUNDAI

6.1          Elantra Wagon

7.0     MITSUBISHI

7.1          Delica Space Gear/L400
7.2          Diamante Wagon
7.3          Legnum
7.4          Libero/Lancer Wagon
7.5          Chariot/Space Wagon

8.0     DAIHATSU

8.1          Rocky

9.0     PONTIAC

9.1          Trans Sport

10.0   VOLVO

10.1        V70 AWD

11.0   MERCURY

11.1        Sable Wagon
11.2        Tracer Wagon
11.3        Villager

The above list is in addition to those already issued earlier. Additional listings may hereinafter be issued from time to time.

II. Any contest arising from the classification in this order shall be brought the Commissioner of Customs Attn: Tariff Classification and Review Committee (TCRC) for resolution, unless the same is an appeal from the classification in the Clean Report of Findings (CRF) in which case, the appeal has to be filed with BOC-SGS Appeals Committee II (Classification) which shall hear the same with the Chairman, TCRC, sitting in as a voting member of the aforesaid appeals committee.

Please be guided accordingly:

Adopted: September 9. 1997