N100803 N1 Ruling Active

The tariff classification of Scuff Plates from Taiwan

Issued May 3, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8708.29.5060

Headings: 8708

Product description

The items under consideration have been identified as “Scuff Plates” or door sill plates for Mitsubishi automobiles. They are stainless steel plates with adhesive backing protected by plastic strips that are removed at time of installation. These Plates are installed onto the interior door sills of automobiles, providing protection from scratches and scuffs The first item, Part # MZ380402EX, is for the Lancer model and consists of two (2) front scuff plates (left and right side), two (2) rear scuff plates (left and right side) and printed installation and handling instructions. The front scuff inserts feature vehicle model name “Lancer” engraved in them. The second item, Part # MZ527391EX, is for the Lancer Ralliart model and consists of two (2) front scuff plates (left and right side), two (2) rear scuff plates (left and right side) and printed installation and handling instructions. The front cuff inserts feature vehicle model name “Ralliart” engraved in them. The third item, Part # MZ380370EX, is for the Outlander model and consists of two (2) front scuff plates (left and right side), two (2) rear scuff plates (left and right side) and printed installation and handling instructions. The front scuff inserts feature vehicle model name “Outlander” engraved in them.

Full text

N100803 May 3, 2010 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Justine Bacani, Customs Specialist II Mitsubishi Motors North America, Inc. 6400 Katella Ave. Cypress, CA 90630-5208 RE: The tariff classification of Scuff Plates from Taiwan Dear Ms. Bacani, In your letter dated April 8, 2010, you requested a tariff classification ruling. The items under consideration have been identified as “Scuff Plates” or door sill plates for Mitsubishi automobiles. They are stainless steel plates with adhesive backing protected by plastic strips that are removed at time of installation. These Plates are installed onto the interior door sills of automobiles, providing protection from scratches and scuffs The first item, Part # MZ380402EX, is for the Lancer model and consists of two (2) front scuff plates (left and right side), two (2) rear scuff plates (left and right side) and printed installation and handling instructions. The front scuff inserts feature vehicle model name “Lancer” engraved in them. The second item, Part # MZ527391EX, is for the Lancer Ralliart model and consists of two (2) front scuff plates (left and right side), two (2) rear scuff plates (left and right side) and printed installation and handling instructions. The front cuff inserts feature vehicle model name “Ralliart” engraved in them. The third item, Part # MZ380370EX, is for the Outlander model and consists of two (2) front scuff plates (left and right side), two (2) rear scuff plates (left and right side) and printed installation and handling instructions. The front scuff inserts feature vehicle model name “Outlander” engraved in them. The applicable classification subheading for the Scuff Plates (Part #s MZ380402EX, MZ527391EX and MZ380370EX) will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ … accessories of … motor vehicles … : Other … accessories 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

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