The tariff classification of an automotive part from an unspecified country

N053684 March 20, 2009 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.29.2500 Justine Bacani, Customs Specialist II Mitsubishi Motors North America, Inc. 6400 Katella Avenue Cypress, CA 90630-5208 RE: The tariff classification of an automotive part from an unspecified country Dear Ms. Bacani, This ruling is being issued to correct Customs Ruling Number N039555, dated October 7, 2008. The ruling letter did not account for the pre-2007 language of the Harmonized Tariff Schedule of the United States (HTSUS) and the Explanatory Notes to the Harmonized Tariff Schedule (EN). A complete corrected ruling follows. In your letter dated September 24, 2008, you requested a tariff classification ruling. The item under consideration has been identified as the OTR Right Hand Front Door Panel (Part # MR392622). This item is made from stamped sheet steel that has been cut to shape, shaped and perforated to fit a specific model of Mitsubishi automobile door assembly. It is the outer skin, or covering of the door panel. It will ultimately be assembled to the door shell and painted to match the exterior color of the automobile. You state in your ruling request that the OTR Right Hand Front Door Panel has not been fabricated beyond stamping, cutting to shape and perforation and does not include any other components at the time of importation. The applicable classification subheading for the Right Hand Front Door Panel (Part # MR392622) will be 8708.29.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of … motor vehicles … : Other parts … of bodies … : Other: Body stampings: 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