The tariff classification of plastic airbag covers from Korea and France

NY G82813 October 16, 2000 CLA-2-87:RR:NC:MM:101 G82813 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Autoliv ASP Rick Safsten Logistics Analyst 3350 Airport Road Ogden, Utah 84405 RE: The tariff classification of plastic airbag covers from Korea and France Dear Mr. Safsten In your letter dated October 10, 2000 you requested a tariff classification ruling. You have submitted samples of two plastic airbag covers. The covers are used to cover the inflator in the steering wheel, dashboard (passenger side), seat, or other places in the body of the vehicle where inflators are found. The plastic covers all have finished surfaces made to match the color and form of the surface where they are found in the car. The covers often have the symbol of the car company stamped on the surface, or they have an emblem attached onto the surface. The covers attach to the inflator unit with the tabs, or they may be attached with screws. The applicable subheading for the airbag cover which will be used in the steering wheel 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, other, other, other. The rate of duty will be 2.5 percent The applicable subheading for the airbag cover which will be used to cover inflators in the body of the vehicle 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, Other, other, other. The rate of duty will be 2.5 percent.. 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