The tariff classification of Skid Plate for Fuel Tank from Canada

NY F89780 July 20, 2000 CLA-2-87:RR:NC:MM:101 F89780 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Ms. Renee B. Kahn Manager U.S. Customs Compliance DaimlerChrysler Corporation 800 Chrysler Drive CIMS 483-00-40 Auburn Hills, Michigan 48326-2757 RE: The tariff classification of Skid Plate for Fuel Tank from Canada Dear Ms. Kahn: In your letter dated July 13, 2000 you requested a tariff classification ruling. You submitted four pictorial views of a Skid Plate for Fuel Tank, Part Number 52100332AB. You state that this part is made from a single piece of stamped steel. At each of the four corners of the part there is a "tab" of steel which curves around and is permanently connected to the end piece by two spot welds. The approximate dimensions of the part are: 1,018 mm wide (side-to-side) x 458 mm (front to back) x 295 mm high and 2 mm thick. The skid plate is attached to the rails on the underside of the Jeep Cherokee unibody using six screws. The function of the part is to protect the fuel tank from damage in off-road conditions, such as being punctured by stones, rocks, or other debris. You suggest that the Skid Plate for Fuel Tank could be classified HTS 8708.29.5060 which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts of bodies: Other: Other…Other; dutiable at 2.5% ad valorem. We disagree with your proposed classification because this is not a body part since it is only attached to the rails to shield the fuel tank The applicable subheading for the Skid Plate for Fuel Tank 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