The tariff classification of agricultural tractor parts: Hood, Front Grille, Rear Fender Shell, Outer Roof, and Headliner from Germany

NY G89130 April 23, 2001 CLA-2-87:RR:NC:MM:101 G89130 CATEGORY: Classification TARIFF NO.: 8708.29.2000, 8708.29.5060 Mr. Joseph P. Cravero Deere & Company Tax Department One John Deere Place Moline, Illinois RE: The tariff classification of agricultural tractor parts: Hood, Front Grille, Rear Fender Shell, Outer Roof, and Headliner from Germany Dear Mr. Cravero: In your letter dated April 4, 2001 you requested a tariff classification ruling. You submitted literature as well as diagrams of agricultural tractor parts: Hood, Front Grille, Rear Fender Shell, Outer Roof, and Headliner. You state that these parts are imported as mere stampings - without their structural supports, flanges, hinges and other fittings. You state that the construction for the five parts is as follows: Hood: sheet metal stamping; Front Grille: Sheet metal stamping; Rear Fender Shell: Sheet metal stamping; Outer Roof: Sheet metal stamping; Headliner - the headliner is three ply: a) cardboard punched, b) vinyl-synthetics (plastic) washable overcast, and c) inward cushion in foam-plastic (upholstery). The Hood contains the hood, the holder and a latch among other items as depicted in your Exhibit 6. The hood, as imported, is only a stamping. It fits over the engine area of the agricultural tractor. The Front Grille fits in front of the engine cavity of the tractor as depicted in your Exhibit 7. The Rear Fender Shell fits over the rear wheel wells over an agricultural tractor as depicted in your Exhibit 8. The Outer Roof fits on top of the rollover protection system (ROPS) on top of the agricultural tractor as depicted in your Exhibit 4. The Headliner fits between the rollover protection system and the outer roof as depicted in your Exhibit 5. You state that you believe the above five parts are classified under HTS 8708.99.2400 as Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Parts of tractors suitable for agricultural use: Other. We disagree with your proposed classification because these five parts are parts of bodies. The applicable subheading for the Hood, Rear Fender Shell, Outer Roof, and Front Grille will be 8708.29.2000, 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: Body Stampings. The rate of duty will be 2.5% ad valorem. The applicable subheading for the Headliner 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 DeSoucey at 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division