The tariff classification of two motor vehicle Switch Housing Covers from Germany

NY J80184 January 22, 2003 CLA-2-87:RR:NC:MM:101 J80184 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Bradford Clifton Porsche Cars North America, Inc. 980 Hammond Drive Suite 1000 Atlanta, Georgia 30328 RE: The tariff classification of two motor vehicle Switch Housing Covers from Germany Dear Mr. Clifton: In your letter dated January 10, 2003 you requested a tariff classification ruling. You submitted a diagram from your electronic parts catalog, as well as a color photograph from your sales catalog. The switch housing covers (Parts Number 996 552 273 00 and 996 552 275 00) are both rectangular two-sided parts made of plastic. The function of the housings is to cover the multi-switch assembly located on the steering column directly behind the steering wheel. These switches control the turn signals, cruise control, windshield wipers and high/low beams. The applicable subheading for the Switch Housing Covers will be 8708.99.8080, 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: Other: Other: 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