The tariff classification of automotive silencer pads.

NY R05091 October 25, 2006 CLA-2-87:RR:E:NC:N1:101 R05091 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Ms. Justine Bacani Customs Specialist Mitsubishi Motors North America, Inc. 6400 Katella Ave Cypress, CA 90630 RE: The tariff classification of automotive silencer pads. Dear Ms. Bacani: In your letter dated October 19, 2006 you requested a tariff classification ruling. The silencer pad is 9.5 inch by 9.5 inch, and ¾ inch thick. It is used in heater units of automobiles as a sound absorber. It absorbs and diffuses noise. The material is a non-woven fiber mat made of reclaimed polyester fiber, die cut to shape. Attached to the pad is a double sided coated adhesive tape strip with peeling paper. The peeling paper is removed to expose the adhesive which enables the pad to be attached to the heater unit. Your part number is 7801A415. The applicable subheading for the silencer pad will be 8708.99.8080, 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: Other: Other: Other: Other. The rate of duty will be 2.5 percent. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly based on that recommendation, it is anticipated that your merchandise will be classified in 8708.99.8180 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only. 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 Robert DeSoucey at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division