The tariff classification of an Instrument Panel Assembly from Canada

NY I84440 August 1, 2002 CLA-2-85:RR:NC:MM:101 I84440 CATEGORY: Classification TARIFF NO.: 8512.20.4040 Mr. Dave Pentland Carson Customs Brokers (USA) Inc. P.O. Box 653 Blaine, Washington 98231 RE: The tariff classification of an Instrument Panel Assembly from Canada Dear Mr. Pentland: In your letter dated July 16, 2002 you requested a tariff classification ruling on behalf of your client Ampco. You submitted a sample of a motor vehicle Instrument Panel Assembly, Part Number S64-1001. The Assembly is composed of the following components: ABS Panels Light Bulbs Circuit Board Light Pipes Molex Connector Plastic Lens Inserts Applique Decal Brass Furrell Screw You suggest that the Instrument Panel Assembly should be classified under 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 Instrument Panel Assembly will be 8512.20.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for Electrical lighting or signaling equipment (excluding articles of heading 8539), windshield wipers, defrosters and demisters, of a kind used for cycles or motor vehicles; and parts thereof. 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