The tariff classification of motor vehicle Toggle Part Pieces from Taiwan

NY I84746 August 1, 2002 CLA-2-87:RR:NC:MM:101 I84746 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Ms. Melinda Jones Phoenix International Freight Services, Ltd. 1390 Donaldson Road, Suite E Erlanger, Kentucky 41018-1156 RE: The tariff classification of motor vehicle Toggle Part Pieces from Taiwan Dear Ms. Jones: In your letter dated July 29, 2002 you requested a tariff classification ruling. You submitted two samples, P/N GC2711003 and GC2701003; as well as a copy of the Test Certificate. They have low carbon, plated steel base. The plating is zinc in both cases with a yellow and black chromate finish, respectively. The steel parts are “cold upset” formed, with a rubber-molded sleeve. You state that these parts are used by the automotive industry – where plastic is injected around the entire part and a shaft is inserted into the internal diameter of the steel. The final product is the toggle part piece used to adjust side mirrors. The applicable subheading for the Toggle Part Pieces 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