The tariff classification of a motor vehicle Headlight Unit Trim Plate from Germany

NY F86502 April 28, 2000 CLA-2-87:RR:NC:MM:101 F86502 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Robert J. Resetar Porsche Cars North America, Inc. 980 Hammond Drive Suite 1000 Atlanta, Georgia 30328 RE: The tariff classification of a motor vehicle Headlight Unit Trim Plate from Germany Dear Mr. Resetar: In your letter dated April 19, 2000 you requested a tariff classification ruling. You submitted a sample as well as a diagram from your electronic parts catalog, illustrating the part and its relationship to other automotive parts. The Headlight Unit Trim Plate is a triangular shaped plastic lens attached to a fully enclosed plastic housing. It attaches to the lower right-hand corner of the Headlight Unit. Depending on if the vehicle is equipped with a headlight washer system will determine whether the Trim Plate is solid, as in the sample provided, or has an opening in the center as pictured on the diagram from your electronic parts catalog (figure # 14). The opening in the trim plate is to accommodate a headlight washer nozzle. The applicable subheading for the Headlight Unit Trim Plate will be 8708.99.8080, 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: Other: Other: 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 DeSoucey at 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division