The tariff classification of dashboard components from Japan

NY 891215 October 20, 1993 CLA-2-87:S:N:N1:101-891215 CATEGORY: Classification TARIFF NO.: 8708.29.0060 Mr. Harold W. Stewart The I.C.E. Co., Inc. P.O. Box 610583 Dallas/Fort Worth Airport, TX 75261-0583 RE: The tariff classification of dashboard components from Japan Dear Mr. Stewart: In your letter dated October 5, 1993, on behalf of Custom Wood Panels, Dallas, TX, you requested a tariff classification ruling. You have submitted samples of the imported products. The imported products are replacement components for an automotive dashboard. The components are made by joining wood and aluminum. The chief value of these articles is the wood. The products are affixed to the dash- board and become an integral part of the dashboard. Item 1. measures approximately 8-3/4 inches in length (at top of item) by 4-1/4 inches in width. This dashboard component has cut-outs for the various dials and buttons of the radio system. Item 2. measures approximately 9 inches in length (at top of item) by 2- 11/16 inches in width. This dashboard component has cut-outs for the varous dials and buttons for the temperature guages, clock, etc. Item 3. has a curved top portion, and measures approximately 9 inches in length by 4 inches in width. This dashboard component has two large cut-outs (measuring approximately 3-3/4 inches by 2-7/8 inches) for the louvered vents, and three smaller cut-outs. As indicated by Congress, Customs will give considerable weight to the Explanatory Notes (EN) and the Compendium of Classification Opinions because they are the official interpretation of the HTS, but they shall not be treated as dispositive General Rules of Interpretation (GRIs). 54 Fed Reg 35127, 35128 (August 23, 1989). The EN to Section XVII, heading 87.08, states this heading covers parts and accessories of motor vehicles of headings 87.01 to 87.05 provided the parts and accessories fulfil both the following conditions: (i) They must be identifiable as being suitable for use solely or principally with the above mentioned vehicles. (ii) They must not be excluded by the provisions of the Notes to Section XVII. Note (B) indicates that parts of bodies and associated accessories include the floor boards, sides, front or rear panels, luggage compartment; ... dashboards, etc. The applicable subheading for the subject dashboard components will be 8708.29.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of motor vehicle bodies. The rate of duty will be 3.1 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