E87835 E8 Ruling Active

The tariff classification of Toyota automotive parts: Duct, Air Rear No. 2 and Duct, Heater To Register, No. 2 from Canada

Issued October 12, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8708.29.5060

Headings: 8708

Product description

You submitted samples and diagrams of a Duct, Air Rear No. 2 and Duct, Heater To Register, No. 2. The Duct, Air Rear No. 2 (87213-02020): This part is an air duct used in a Toyota Corolla. It is used to send or blow air for the air conditioning, heater, or ventilation. It is made of plastic and shaped and sized to fit only to a certain part of the Corolla. One end of the duct is connected to the duct open/close control box located in the center of the dashboard. The other end is on the floor under the front seat, sending the air to the rear part of the passenger compartment. The Duct, Heater To Register, No. 2 (55844-02030): This part is an air duct used in a Toyota Corolla. It is used to send or blow air for the air conditioning, heater, or ventilation. It is made of plastic and shaped and sized to fit only to a certain part of the Corolla. One end of the duct is connected to the duct open/close control box located in the center of the dashboard. The other end is attached to the dash of the car.

CBP rationale

The applicable subheading for the Duct, Air Rear No. 2 and Duct, Heater To Register, No. 2. will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other…Other.

Full text

NY E87835 October 12, 1999 CLA-2-87:RR:NC:MM:101 E87835 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Ms. Ikue Stoehr Compliance Manager Toyota Motor Sales, U.S.A., Inc. 19001 South Western Avenue P.O. Box 2991 Torrance, California 90509-2991 RE: The tariff classification of Toyota automotive parts: Duct, Air Rear No. 2 and Duct, Heater To Register, No. 2 from Canada Dear Ms. Stoehr: In your letter dated September 14, 1999 you requested a tariff classification ruling. You submitted samples and diagrams of a Duct, Air Rear No. 2 and Duct, Heater To Register, No. 2. The Duct, Air Rear No. 2 (87213-02020): This part is an air duct used in a Toyota Corolla. It is used to send or blow air for the air conditioning, heater, or ventilation. It is made of plastic and shaped and sized to fit only to a certain part of the Corolla. One end of the duct is connected to the duct open/close control box located in the center of the dashboard. The other end is on the floor under the front seat, sending the air to the rear part of the passenger compartment. The Duct, Heater To Register, No. 2 (55844-02030): This part is an air duct used in a Toyota Corolla. It is used to send or blow air for the air conditioning, heater, or ventilation. It is made of plastic and shaped and sized to fit only to a certain part of the Corolla. One end of the duct is connected to the duct open/close control box located in the center of the dashboard. The other end is attached to the dash of the car. The applicable subheading for the Duct, Air Rear No. 2 and Duct, Heater To Register, No. 2. will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other…Other. The rate of duty will be 2.5% 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 De Soucey at 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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