The tariff classification of a motor vehicle Air Inlet Duct with Integrated Driving Light from Germany

NY G86127 January 19, 2001 CLA-2-85:RR:NC:MM:101 G86127 CATEGORY: Classification TARIFF NO.: 8512.20.2040 Mr. Robert J. Resetar Porsche Cars North America. Inc. 980 Hammond Drive Suite 1000 Atlanta, Georgia 30328 RE: The tariff classification of a motor vehicle Air Inlet Duct with Integrated Driving Light from Germany Dear Mr. Resetar: In your letter dated December 15, 2000 you requested a tariff classification ruling. You submitted a picture from a brochure illustrating the part's location on the motor vehicle. You also submitted a sample of the part. The Air Inlet Duct with Integrated Driving Light is an optional accessory to the vehicle. It replaces a reflector lens on the front of the vehicle. The Inlet Duct portion is constructed of injection molded plastic. The purpose of installing this part is to provide additional air to the vehicle's oil cooler and air conditioning condenser that are located directly behind the bumper. You suggest that the Air Inlet Duct with Integrated Driving Light is classified under HTS 8708.29.5060: Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other…Other. We disagree with your proposed classification. The applicable subheading for the Air Inlet Duct with Integrated Driving Light will be 8512.20.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for Electrical lighting and signaling equipment (excluding articles of heading 8539), windshield wipers, defrosters and demisters, of a kind used for cycles and motor vehicles; parts thereof: Other lighting or visual signaling equipment: Lighting equipment...For the vehicles of subheading 8701.20 or heading 8702, 8703, 8704, 8705, or 8711. The rate of duty will be Free. 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