The tariff classification of vehicle body parts from Canada

N013136 July 18, 2007 CLA-2-87:RR:E:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Ralph Garcia, Manager International Trade Compliance Mitsubishi Motors North America, Inc. 6400 Katella Ave. Cypress, CA 90630-5208 RE: The tariff classification of vehicle body parts from Canada Dear Mr. Garcia, In your letter dated June 19, 2007, you requested a tariff classification ruling. The first item concerned is the Seat Back Assembly (Part # 5271A002). You state in your Ruling Request that the Assembly is part of a unibody and is comprised of stamped steel components welded together, including panels, brackets, supports and reinforcements. You further state that the function of the Seat Back Assembly (Part # 5271A002) is to provide a mounting surface for the rear seat backs and trim panels. The applicable classification subheading for the Seat Back Assembly (Part # 5271A002) will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of … motor vehicles … : Other parts…of bodies: Other: Other: Other”. The rate of duty will be 2.5%. The second item concerned is the Lwr Seat Back Assembly (Part # 5271A016). It is an assembly of stamped steel components; including a panel, a bracket for the tail lid key cylinder and two seat back bars; that is part of a vehicle’s unibody construction. The function of the Lwr Seat Back Assembly is to provide a mounting surface for rear seat backs, interior trim components and subwoofers, if they are part of the installation. You propose, in your Request, that the Lwr Seat Back Assembly (Part # 5271A016) should be classified in subheading 8708.29.5010 of the HTSUS which provides for “Parts .. of … motor vehicles … : Other parts … of bodies: Other: Other: Stampings”. A vehicle “stamping” is defined in the Road & Track Illustrated Automotive Dictionary, 2000 Revised Edition, as “Cutting and forming a piece of sheet metal into a desired shape by a pair of hardened metal blocks called dies.”. The Lwr Seat Back Assembly (Part # 5271A016) may be comprised of separate stampings, but welded together into an “assembly”, it is no longer a stamping. Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states, “ ... classification shall be determined according to the terms of the headings ... ". General Note 3. (h) (vi) to the HTSUS states, “ ... a reference to “headings” encompasses subheadings indented thereunder.” The applicable classification subheading for both the Lwr Seat Back Assembly (Part # 5271A016) will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of … motor vehicles … : Other parts…of bodies: Other: Other: Other”. The rate of duty will be 2.5%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division