The tariff classification of motor vehicle Engine Covers from Germany

NY D89530 March 24, 1999 CLA-2-87:RR:NC:MM:101 D89530 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Mr. Robert J. Resetar Porsche Cars North America, Inc., 980 Hammond Drive Suite 1000 Atlanta, Georgia 30328 RE: The tariff classification of motor vehicle Engine Covers from Germany Dear Mr. Resetar: In your letter dated March 16, 1999 you requested a tariff classification ruling. You submitted a diagram from your parts microfiche system of motor vehicle engine covers. The engine covers are injected molded plastic panels that line the interior of the engine compartment. They connect directly to the sheet metal of the engine compartment. The purpose of these panels is to reduce noise and vibration emanating from the engine, protect the engine compartment sheet metal from any corrosive materials that might come off the engine and to protect the engine from the elements or road debris. The applicable subheading for the Engine Covers will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs) Other: Other...Other. The rate of duty will be 2.5% 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 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division