L86491 L8 Ruling Active

The tariff classification of automotive acoustic panels from Mexico, Germany, and England.

Issued July 26, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8708.29.5060

Headings: 8708

Product description

The items are automobile interior acoustic panels made of virgin and recovered fibers. The panels are specially cut to size. Some panels also go through a molding process. All panels are made to customer specifications.

CBP rationale

The applicable subheading for the acoustic panels 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 L86491 July 26, 2005 CLA-2-87:RR:NC:MM:101 L86491 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Ms. Beth P. Klimczak Vice President Legal and Tax Jason Incorporated 411 Wisconsin Avenue Suite 2120 Milwaukee, WI 53202 RE: The tariff classification of automotive acoustic panels from Mexico, Germany, and England. Dear Ms. Klimczak: In your letter dated July 21, 2005 you requested a tariff classification ruling. The items are automobile interior acoustic panels made of virgin and recovered fibers. The panels are specially cut to size. Some panels also go through a molding process. All panels are made to customer specifications. The applicable subheading for the acoustic panels 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 percent. 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

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