The tariff classification of an automotive part from Japan

N148475 March 11, 2011 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Carmen V. Guillen, Senior Customs Specialist Mitsubishi Motors North America, Inc. 6400 Katella Ave. Cypress, CA 90630-5208 RE: The tariff classification of an automotive part from Japan Dear Ms. Guillen, In your letter dated February 14, 2011, you requested a tariff classification ruling. The item under consideration has been identified as a Right Rear Door Damper (Part # 5731A234). The Right Rear Door Damper is rectangular-shaped and composed of a steel metal bracket with plastic grommets affixed on each end with a piece of energy-absorbing polypropylene foam attached under the bracket with two fasteners. You state that the foam measures approximately 8 inches in length, with its shortest side measuring 4.25 inches in height and has a thickness of 3.25 inches. The purpose of the foam is to dampen the impact on a vehicle door through dynamic energy absorption and at the same time to enhance the passenger safety by minimizing injury in the event of a crash. The high-energy absorbing foam is used as a cushion to absorb the force generated from a side impact to the right rear door of an automobile. The bracket is use to secure the foam in place in the door panel. The applicable classification subheading for the Right Rear Door Damper (Part # 5731A234) 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%. 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