The tariff classification of automotive body kits from the Philippines.

NY 802719 October 4, 1994 CLA-2-87:S:N:N1:101 802719 CATEGORY: Classification TARIFF NO.: 8707.10.0020 Mr. Del Blanchard Oregon Metalcraft 6640 S. Myrtle Rd. Myrtle Creek, OR 97457 RE: The tariff classification of automotive body kits from the Philippines. Dear Mr. Blanchard: In your letter dated September 9, 1994 you requested a tariff classification ruling. The item is an automotive body kit. From your written description and telephone conversations you have asked that the request for classification of an entire jeep be omitted and we consider only the body kits. In your telephone conversation you have described the kit as comprising a whole body in pieces, wheels, windshield, wipers, gauges, assorted lighting equipment and various small parts which would be attached to the stainless steel body. The kit will be sold at retail and used to convert a regular jeep into a jeep with a stainless steel body. The applicable subheading for the body kit will be 8707.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for bodies for passenger vehicles in heading 8703. The rate of duty will be 2.5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport