The tariff classification of motor vehicle Horn Button, Horn Button Contact Spring, Horn Switch Housing, and Horn Pad from Germany

NY D84223 November 3, 1998 CLA-2-87:RR:NC:MM:101 D84223 CATEGORY: Classification TARIFF NO.: 7320.90.5060, 8708.99.7360 Mr. Robert J. Resetar Porsche Cars North America, Inc. Suite 1000 Atlanta, Georgia 30328 RE: The tariff classification of motor vehicle Horn Button, Horn Button Contact Spring, Horn Switch Housing, and Horn Pad from Germany Dear Mr. Resetar: In your letter dated October 29, 1998 you requested a tariff classification ruling. You submitted a drawing from your parts microfiche system illustrating the parts in question and their relationship to other automotive parts. Three of the parts - horn button, horn button contact spring and horn switch housing - work in conjunction. The horn button and the horn switch housing are made of injection molded polyvinyl chloride. The horn button contact spring is a flat piece of very thin sheet metal. The horn pad is installed on the center of a steering wheel that does not contain an airbag. The horn pad is made from injection molded polyvinyl chloride. The applicable subheading for the Horn Button will be 8708.99.7360, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705 (con): Other parts and accessories: Other: Other: Other: Parts for steering systems...Other. The rate of duty will be 2.6% ad valorem. The applicable subheading for the Horn Button Contact Spring will be 7320.90.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Springs and leaves for springs, of iron or steel: Other: Other...Other. The rate of duty will be 3.5% ad valorem. The applicable subheading for the Horn Switch Housing will be 8708.99.7360, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705 (con): Other parts and accessories: Other: Other: Other: Parts for steering systems...Other. The rate of duty will be 2.6% ad valorem. The applicable subheading for the Horn Pad will be 8708.99.7360, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705 (con): Other parts and accessories: Other: Other: Other: Parts for steering systems...Other. The rate of duty will be 2.6% 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 Robert DeSoucey at 212-466-5667. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division