The tariff classification of automobile badges from Taiwan

NY A88061 October 1, 1996 CLA-2-83:RR:NC:GM:113 A88061 CATEGORY: Classification TARIFF NO.: 8310.00.0000 Mr. Michael Agbeko 137-40 45th Ave #4C Flushing, NY 11355 RE: The tariff classification of automobile badges from Taiwan Dear Mr. Agbeko: In your letter dated September 23, 1996, you requested a tariff classification ruling. The merchandise is a badge which will be used to display a logo or insignia on the front shell of an automobile. The article is made up of a steel fastener attached to a 3-inch square steel plate. The acrylic insignia will be taped to the plate with double-sided adhesive tape. In the opinion of this office, the essential character of the item is the steel. The applicable subheading for the automobile badge will be 8310.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sign plates, name plates, address plates and similar plates ... of base metal. The duty rate will be 2.3 percent ad valorem. 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 James Smyth at 212-466-2084. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division