The tariff classification of a Plastic License Plate Trim from Germany

NY I81037 May 16, 2002 CLA-2-87:RR:NC:MM:101 I81037 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Mr. Spiro Karras Sandler & Travis Trade Advisory Services, Inc. 38345 Ten Mile Road Farmington Hills, Michigan 48335 RE: The tariff classification of a Plastic License Plate Trim from Germany Dear Mr. Karras: In your letter dated May 1, 2002 you requested a tariff classification ruling on behalf of your client Volkswagen of America. You submitted a sample of Part Number 4D0853465L, “Trim for License Plate” will be fastened to the rear of the of an Audi A8 Quattro automobile where it will serve as a backing or frame for the license plate. The part is made of plastic and is trapezoidal in shape and recessed. You state that it measures about 19” wide and 8” high. The applicable subheading for the Plastic License Plate Trim 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