Importer Says Historic Ferrari Is Collector's Item, Not Motor Vehicle
A 1985 Ferrari 288 GTO is properly classified under duty-free Harmonized Tariff Schedule subheading 9705.10.0090 as a "collectors' piece of historical interest," rather than as a motor vehicle of subheading 8703.23.0190, dutiable at 2.5%, importer Ferrari 288 GTO LLC argued in a Jan. 14 complaint at the Court of International Trade (Ferrari 288 GTO LLC v. United States, CIT # 26-00671).
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The 288 GTO is a "limited edition" race car originally built to compete in the World Endurance Championships in the "Group B Circuit Race category, which, following a series of bad accidents and driver deaths, was canceled before it started."
The individual car at issue, though, was specifically built for "well known racecar driver, Ed Wettach, who owned 'Ferrari Maserati of Atlanta,'" the complaint said. However, after the end of Group B racing, the vehicle was used as a "parade car for the opening of the Road Atlanta IMSA race in 1987."
Around 1994, the car was displayed in the Tom Hartley Showroom in England as the "lowest mileage preservation example in the world (with just 156 km from new), honoring its heritage and significance in automotive history," the complaint said. In 2005, the car was included in the Goodwood Festival of Speed, located in West Sussex, England, which the importer said is an "annual motorsports festival featuring modern and historic motor racing vehicles taking part in a hill climb and other events."
After spending time as part of a "private collection," the vehicle was returned in 2019 to the Tom Hartley Showroom. The car was then bought by a member of the Bahrain royal family, which owns an "extensive and diverse car collection." The current owner, Ferrari 288 GTO LLC, then bought the vehicle in 2023, and is now looking to import the vehicle into the U.S. duty-free.
The complaint suggests that due to the car's history as a specialty, collector's item, it should be classified as such rather than as an ordinary motor vehicle under subheading 8703.23.0190, which includes vehicles "principally designed for the transport of persons," including racing cars.