M84392 M8 Ruling Active

The tariff classification of an automotive roof side rail from Canada.

Issued July 13, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4008.19.6000

Headings: 4008

Product description

The automotive roof side rail, part no. 52526 (90022874), is a profile shape composed of cellular and compact EPDM rubber. The profile measures approximately 86 inches in length and 1¾ inches at its greatest cross sectional dimension. The profile was made in a single extrusion, with the different materials extruded through the die at the same time. The cross section of this profile shape is uniform throughout its entire length and the profile has not been further worked.

CBP rationale

The applicable subheading for the automotive roof side rail will be 4008.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for plates, sheets, strip, rods and profile shapes, of vulcanized rubber other than hard rubber: of cellular rubber: other: other: profile shapes.

Full text

NY M84392 July 13, 2006 CLA-2-40:RR:NC:SP:221 M84392 CATEGORY: Classification TARIFF NO.: 4008.19.6000 Ms. Judy L. Cook Toyoda Gosei North America Corporation 1400 Stephenson Highway Troy, Michigan 48083 RE: The tariff classification of an automotive roof side rail from Canada. Dear Ms. Cook: In your letter dated June 5, 2006, you requested a tariff classification ruling. A sample was provided with your letter. The automotive roof side rail, part no. 52526 (90022874), is a profile shape composed of cellular and compact EPDM rubber. The profile measures approximately 86 inches in length and 1¾ inches at its greatest cross sectional dimension. The profile was made in a single extrusion, with the different materials extruded through the die at the same time. The cross section of this profile shape is uniform throughout its entire length and the profile has not been further worked. You state that the cost of the cellular component is greater than the cost of the noncellular component. The applicable subheading for the automotive roof side rail will be 4008.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for plates, sheets, strip, rods and profile shapes, of vulcanized rubber other than hard rubber: of cellular rubber: other: other: profile shapes. The rate of duty will be 3.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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