The tariff classification of two motor vehicle parts – Hand Brake Covers from Japan

NY I81341 May 15, 2002 CLA-2-87:RR:NC:MM:101 I81341 CATEGORY: Classification TARIFF NO.: 8708.39.5050 Ms. Laurie Peach Manager/Customs Department American Honda Motor Co., Inc. 1919 Torrance Boulevard Torrance, California 90501-2746 RE: The tariff classification of two motor vehicle parts – Hand Brake Covers from Japan Dear Ms. Peach: In your letter dated April 11, 2002 you requested a tariff classification ruling. You submitted drawings for two motor vehicle hand brake covers. Hand Brake Cover – Part Number 83440-SX0-000ZA – is made of plastic and protects the hand brake lever from outside damage, to protect passengers from pinching while operating the hand brake, and to provide a finishing look to the hand brake. Hand Brake Cover – Part Number 83445-SL5-A00ZA - is made of plastic and protects the hand brake lever from outside damage, to protect passengers from pinching while operating the hand brake, and to provide a finishing look to the hand brake. You also state that you believe that both Hand Brake Covers should be classified HTS 8708.29.5060, 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. We disagree with your proposed classification. The applicable subheading for the Hand Brake Cover – Part Number 83440-SX0-000ZA and Hand Brake Cover – Part Number 83445-SL5-A00ZA will be 8708.39.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705:Brakes and servo-brakes and parts thereof: Other: For other vehicles…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