N055538 N0 Ruling Active

The tariff classification of vehicle parts from Korea

Issued April 21, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8708.29.5060, 9401.90.1085

Headings: 9401, 8708

Product description

of Troy, Michigan. The first item is the Door Arm Rest: Pattern KM611-6 (Part # VW12-137A). The Door Arm Rest is constructed of PVC (polyvinyl chloride) and polyester and is expressly designed for a particular Kia vehicle style as part of its factory assembly process.

Full text

N055538 April 21, 2009 CLA-2-87:OT:RR:E:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.29.5060; 9401.90.1085 Young Shin Cecil, Director FNS Customs Brokers, Inc. 18301 Broadwick Street Rancho Dominguez, CA 90220-6442 RE: The tariff classification of vehicle parts from Korea Dear Mr. Cecil, In your letter dated March 20, 2009, you requested a tariff classification ruling on behalf of your client, LG Hausys America, Inc. of Troy, Michigan. The first item is the Door Arm Rest: Pattern KM611-6 (Part # VW12-137A). The Door Arm Rest is constructed of PVC (polyvinyl chloride) and polyester and is expressly designed for a particular Kia vehicle style as part of its factory assembly process. The applicable classification subheading for the Door Arm Rest: Pattern KM611-6 (Part # VW12-137A) 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 is identified as automotive Seating: Pattern EU43 (Part # VW12-135A). The Seating is covered with PVC that has a thickness of 0.9 to 1.1 mm, a total weight of 930g per square meter and is expressly designed for a particular Kia vehicle style as part of its factory assembly process. The applicable tariff provision for the Seating will be 9401.90.1085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Seats … and parts thereof: Parts: Of seats of a kind used for motor vehicles: Other." The rate of duty will be Free. 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 Door Arm Rest, contact National Import Specialist Richard Laman at 646-733-3017. If you have any questions regarding the Seating, contact National Import Specialist Neil Levy at 646-733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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