The tariff classification of an expandable insert from Switzerland.

 N292900 January 17, 2018 CLA-2-87:OT:RR:NC:N2:206 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Edward Ladson Fishburne Volvo Car U.S. Operations Inc. 315 Sigma Drive, Summersville, SC 29486 RE: The tariff classification of an expandable insert from Switzerland. Dear Mr. Fishburne, In your letter dated December 18, 2017, you requested a tariff classification. The item under consideration has been identified as an Expandable Sealing A-Pillar (Part Number 31484205), which is an expandable insert used to fill a cross-section of the hollow structure on the outer vehicle frame. The expandable insert is placed within a cavity of the vehicle body and expanded by applying heat during the vehicle manufacturing process. The insert is made of 6.8 grams of unfilled thermoplastic and 6.9 grams of thermoplastic elastomers. It helps absorb vibration, seal off moisture access points, and reduce noise. You state that the good is imported already molded to fit in the desired section of the body. The applicable subheading for the Expandable Sealing A-Pillar (Part Number 31484205) will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other: Other.” The general rate of duty will be 2.5%. 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, please contact National Import Specialist Liana Alvarez at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division