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C85776 C8 Ruling Active

The tariff classification of automotive parts from Japan

Issued April 16, 1998 by U.S. Customs and Border Protection.

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C8 C85776 (April 16, 1998)

Tariff classification

HTS codes: 8708.29.5060, 8302.30.3060

Headings: 8302, 8708

Product description

The first item concerned (diagram shown below) is a cut-to-shape piece of PVC with «" pressed fiber backing. It is fitted around the base of the gear shift lever(s) of a vehicle and functions to insulate sound.

CBP rationale

The applicable subheading for the Insulator will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of . The applicable subheading for the Adjustor Plate will be 8302.30.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for Base metal mountings, fittings and similar articles suitable for .

Full text

NY C85776 April 16, 1998 CLA-2-87:RR:NC:MM:101 C85776 CATEGORY: Classification TARIFF NO.: 8708.29.5060; 8302.30.3060 Mr. Edward Woehr SUBARU-ISUZU AUTOMOTIVE, INC. 5500 State Road 38 East Lafayette, IN 47903 RE: The tariff classification of automotive parts from Japan Dear Mr. Woehr: In your letter dated March 24, 1998, you requested a tariff classification ruling. The first item concerned (diagram shown below) is a cut-to-shape piece of PVC with «" pressed fiber backing. It is fitted around the base of the gear shift lever(s) of a vehicle and functions to insulate sound. The applicable subheading for the Insulator will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of . . . motor vehicles . . . : Other parts and accessories of bodies: Other: Other: Other. The rate of duty will be 2.6% ad valorem. The second item (diagram shown on next page) is a boomerang-shaped piece of steel with a lengthwise hole through a portion of it. When attached to a vehicle's engine block and alternator, it allows the alternator to be adjusted to different positions. The applicable subheading for the Adjustor Plate will be 8302.30.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for Base metal mountings, fittings and similar articles suitable for . . . coachwork . . . : Other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof: Of . . . steel . . . : Other. The rate of duty will be 2.2% 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

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