Ambulances, hearses, and similar specialty vehicles with spark-ignition engines over 3,000 cc are captured under 8703240110, distinct from standard passenger cars in the same displacement range. Classification as an ambulance or hearse typically requires that the vehicle be purpose-built or permanently converted for that function — a standard van or SUV modified after importation would not retroactively qualify.

CBP looks primarily at whether the vehicle has been registered or titled in a foreign jurisdiction prior to importation. A vehicle driven only for pre-delivery inspection or dealer demonstration purposes may still be considered new, but any foreign registration creates a strong presumption of 'used' status. Importers should obtain a certificate of non-registration from the exporting country's motor vehicle authority when claiming new status.