The tariff classification of a motor vehicle Air Vent Trim Plug from Germany

NY H81449 June 6, 2001 CLA-2-87:RR:NC:MM:101 H81449 CATEGORY: Classification TARIFF NO.: 8708.99.8080 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 Vent Trim Plug from Germany Dear Mr. Resetar: In your letter dated May 25, 2001 you requested a tariff classification ruling. You submitted a sample of a motor vehicle Air Vent Trim Plug (Part Number 996 552 621 01), as well as a diagram from your electronic parts catalog illustrating the part and its relationship to other automotive parts. You state that the part is made of injection molded plastic. The function of the plug is to fill an opening in the side dashboard air vent (identified as fig. #4 in the submitted diagram). The hole exists for a headlight aim control option that is prohibited in U.S. specification vehicles. The applicable subheading for the motor vehicle Air Vent Trim Plug 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