The tariff classification of Automotive Lighting Equipment: Plastic Fog Lamp Bracket and two Polyurethane Filters from Canada, Japan, and Germany

NY I86500 October 18, 2002 CLA-2-87:RR:NC:MM:101 I86500 CATEGORY: Classification TARIFF NO.: 5911.90.0080, 8421.39.8015, 8708.99.8080 Mr. J. Epstein W.N. Epstein & Co., Inc. 4433 Woodson Road St. Louis, Missouri 63134 RE: The tariff classification of Automotive Lighting Equipment: Plastic Fog Lamp Bracket and two Polyurethane Filters from Canada, Japan, and Germany Dear Mr. Epstein: In your letter dated September 10, 2002 you requested a tariff classification ruling. You submitted samples and technical drawings of parts that are used in the assembly of automotive lighting equipment to be further used in the assembly of new motor vehicles. The first item is a Plastic Fog Lamp Bracket (country of origin is Canada) – Part Number 935 196-11. The item attaches to the bottom of a front bumper on a new Nissan motor vehicle. The second item is a Polyurethane Filter (country of origin is Japan) that is used as part of headlamps and/or signaling lamps on motor vehicles. It is a flat disk textile, 21-mm, pressure-sensitive filter of man-made fibers. The lamp vent tube allows the lamp to breathe, so as to prevent the build-up of heat and/or moisture. It is identified on the drawing you provided as Part Number 935 770-23. Since a circular disk is considered “made-up” the filter is classified as a textile product for technical use. The third item (country of origin Germany) is a polyurethane foam filter used as part of a headlamp and/or signaling lamp on a motor vehicle. It prevents dust from getting into the lamp vent tube. The lamp vent tube allows the lamp to breathe, so as to prevent the build-up of heat and/or moisture. The drawing you provided identified the Part Number 138 958-00 and 138 958-01. The sample is cylindrical, approximately 1 cm in diameter x 1 cm in height. The applicable subheading for the Polyurethane Filter, Part Number 935 770-23 will be 5911.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for Textile products for technical use. The rate of duty will be 4.5% ad valorem. The applicable subheading for the Lamp Vent Tube Filters, Part Numbers 138 958-00 and 138 958-01, will be 8421.39.8015, Harmonized Tariff Schedule of the United States (HTS), which provides for Filtering or purifying machinery and apparatus for gases: Other: Other. The rate of duty will be Free. The applicable subheading for the Plastic Fog Lamp Bracket 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division