The tariff classification of an automotive body stampings kit from Canada

NY B89457 October 3, 1997 CLA-2-87:RR:NC:MM:101 B89457 CATEGORY: Classification TARIFF NO.: 8708.29.2000 Mr. Steve L. Sanders Fritz Companies, Inc. 2 12th Street Blaine, WA 98230 RE: The tariff classification of an automotive body stampings kit from Canada Dear Mr. Sanders: In your letter dated September 8, 1997, you requested a tariff classification ruling on behalf of FabTech Off Road Industries, Inc. (M.I.D. #XCFABOFF150KEL). The item concerned is the Body Tub Kit (Part #FJ 40). It includes - 1. 14-gauge, steel checker plate inner tube; 2. 16-gauge, steel, smooth outer ¬" panel skins; and 3. Stock wheel cutouts with a. Body mounts and " cross members, and b. " steel plate door sills. You state that the item is intended for installation on jeeps and off-road vehicles, is imported unassembled, and will be imported into the U.S. through the Port of Blaine, Washington. The applicable subheading for the Body Tub Kit (Part #FJ 40) will be 8708.29.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of . . . motor vehicles . . . : Other parts and accessories of bodies: Other: Body stampings. The rate of duty will be 2.7% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert DeSoucey at 212-466-5667. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division