The tariff classification of a motor vehicle Buffer Plate, Shim, Screw Grommet, Collar, and Plug Grommet from Japan

NY H88916 March 8, 2002 CLA-2-87:RR:NC:MM:101 H88916 CATEGORY: Classification TARIFF NO.: 3923.50.0000, 3926.30.5000, 8302.10.3000, 8708.29.5060 Mr. Edward Woehr Group Leader, Customs Subaru-Isuzu Automotive, Inc. 5500 State Road 38 East Lafayette, Indiana 47903 RE: The tariff classification of a motor vehicle Buffer Plate, Shim, Screw Grommet, Collar, and Plug Grommet from Japan Dear Mr. Woehr: In your letter dated February 27, 2002 you requested a tariff classification ruling. You submitted samples, as well as technical drawings of automobile parts that will be used in the production of Subaru Legacy and Isuzu Rodeo automobiles. Buffer Plate – this item is attached to the rear hatch body. Its function is to cushion the closing of the rear hatch of the Subaru Legacy wagon. Shim – This item is made of steel and is used to level the sunroof in the Subaru Legacy. Screw Grommet – This is a plastic item used to secure the tail lamp to the vehicle body. Collar – This is a steel spacer used between a screw and the rear body luggage panel. Plug Grommet – This is a plastic plug used to seal holes in the underbody of the Isuzu Rodeo. The applicable subheading for the Plug Grommet will be 3923.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: Stoppers, lids, caps and other closures. The rate of duty will be 5.3% ad valorem. The applicable subheading for the Screw Grommet will be 3926.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Fittings for furniture, coachwork or the like: Other. The rate of duty will be 5.3% ad valorem. The applicable subheading for the Buffer Plate will be 8302.10.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal; and base metal parts thereof: Hinges and parts thereof: Of iron or steel, of aluminum or zinc: Designed for motor vehicles. The rate of duty will be 2% ad valorem. The applicable subheading for the Shim and the Collar 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 (including cabs): 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division