N152399 N1 Ruling Active

The tariff classification of a motor vehicle molding from Japan

Issued March 31, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8708.29.5060

Headings: 8708

Product description

of Torrance, California. The item under consideration has been identified as a Roof Drip Side Finish Molding (Part # 455514) used on the Toyota Avalon.

Full text

N152399 March 31, 2011 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Nicole M. Jenkins, Associate Crowell and Moring, LLP 1001 Pennsylvania Ave, NW Washington, DC 20004-2595 RE: The tariff classification of a motor vehicle molding from Japan Dear Ms. Jenkins, In your letter dated March 4, 2011, you requested a tariff classification ruling on behalf of your client, Aisin Holdings of America, Inc. of Torrance, California. The item under consideration has been identified as a Roof Drip Side Finish Molding (Part # 455514) used on the Toyota Avalon. You state that the design of the Molding makes it suitable for use only with the vehicle for which it was designed. Your sample will be returned, as per your request. The Roof Drip Side Finish Molding is eyebrow-shaped and constructed of stainless steel (91.84%) and plastic (8.16%). It measures approximately 14 inches in length, 2 inches at its widest point and ¼ inch at its narrowest, 1 inch high and has three (3) snap-type fasteners on its backing which allow it to “lock” into place. The applicable classification subheading for the Roof Drip Side Finish Molding (Part # 455514) 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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