The tariff classification of a Plate, Air Duct from Japan

NY F81451 January 7, 2000 CLA-2-87:RR:NC:MM:101 F81451 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Mitchell Neriah Mitchell Neriah Customs Consulting Services 415 S. Prospect Ave. Ste. 110 Redondo Beach, California 90277 RE: The tariff classification of a Plate, Air Duct from Japan Dear Mr. Neriah: In your letter dated December 28, 1999 you requested a tariff classification ruling on behalf of your client, Calhac, Inc. You submitted a diagram of Part Number 1J424-PHM-000 described as a Plate, air Duct. The part is to be used in a hybrid electric-internal combustion powered motor vehicle manufactured by Honda Motors. It is a non-stainless steel bracket (Item #5 in the submitted diagram) used to secure rubber air seals around the edge of an exhaust air duct (Item #7 in the submitted diagram) of the battery. The applicable subheading for the Plate, Air Duct will be 8708.99.8080, 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: Other: Other: 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