The tariff classification of automotive parts from Japan

NY C81791 December 11, 1997 CLA-2-87:RR:NC:1:101 C81791 CATEGORY: Classification TARIFF NO.: 8302.30.3060; 8708.99.6700; 8708.99.8080 Mr. Edward Woehr SUBARU-ISUZU AUTOMOTIVE, INC. 5500 State Road 38 East Lafayette, IN 47903 RE: The tariff classification of automotive parts from Japan Dear Mr. Woehr: In your letter dated November 13, 1997, you requested a tariff classification ruling. The first item is the Rear Differential (diagram shown below). It is composed of numerous metal parts, does not have attached rear axles and is intended for use in the Legacy 4-Wheel Drive model of a Subaru automobile. The applicable subheading for the Rear Differential will be 8708.99.6700, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of . . . motor vehicles . . . : Other parts and accessories: Other: Other: Other: Other parts for power trains. The rate of duty will be 2.7% ad valorem through 12/31/97; beginning 1/1/98, the rate of duty will be 2.6% ad valorem. The second item is the Complete Front Cross Member (drawing shown below); it is made of steel and is part of an engine mounting system which helps support the weight of an engine. The applicable subheading for the Cross Member Complete Front will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of . . . motor vehicles . . . : Other parts and accessories: Other: Other: Other: Other: Other. The rate of duty will be 2.7% ad valorem through 12/31/97; beginning 1/1/98, will be 2.6% ad valorem. The third item is the Engine Cover Assembly (drawing shown below); it is made of plastic and covers the Isuzu Rodeo V6 engine. The applicable subheading for the Cover Assembly Engine will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of . . . motor vehicles . . . : Other parts and accessories: Other: Other: Other: Other: Other. The rate of duty will be 2.7% ad valorem through 12/31/97; beginning 1/1/98, the rate of duty will be 2.6% ad valorem. The last item is the Plate Anchor Set (shown below); it consists of several metal and plastic parts which, when assembled and coordinated, are used to secure an infant rear car seat in a Subaru Legacy automobile. The applicable subheading for the Plate Anchor Set will be 8302.30.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for Base metal mountings, fittings and similar articles . . . and base metal parts thereof: Other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof: Other. The rate of duty will be 4.1% ad valorem through 12/31/97; beginning 1/1/98, the rate of duty will be 3.8%. 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 Robert DeSoucey at 212-466-5667. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division