The tariff classification of a Floor Assembly of a Motor Vehicle from the United States and Germany

NY G83048 November 2, 2000 CLA-2-87:RR:NC:MM:101 G83048 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Ms. Donnie B. Turbeville, LCB Customs Coordinator BMW Manufacturing Corp. P.O. Box 11000 Spartanburg, SC 29304-4100 RE: The tariff classification of a Floor Assembly of a Motor Vehicle from the United States and Germany Dear Ms. Turbeville: In your letter dated September 12, 2000 you requested a tariff classification ruling. You submitted two photographs of the part that is for a right-hand drive X5 sports activity vehicle. You state that there are several parts that are preformed, with cutouts for knobs and levers, plastic footrests, and plastic wear-prevention pads. The construction is a thick layer of foam rubber, then a thin layer of hard plastic which holds the shape, and a carpet covering of man-made fibers. This assembly forms the floor of the motor vehicle. The applicable subheading for the Floor Assembly of a Motor 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% 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