The tariff classification of a Truck Bed from Mexico

NY J80312 January 22, 2003 CLA-2-87:RR:NC:MM:101 J80312 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Ms. Amy Bales Toyota Motor Manufacturing North America, Inc. 25 Atlantic Avenue Erlanger, Kentucky 41018-3188 RE: The tariff classification of a Truck Bed from Mexico Dear Ms.Bales: In your letter dated January 14, 2003 you requested a tariff classification ruling. You submitted a technical drawing of a truck bed for a Tacoma model truck. You state that the truck bed is comprised of several stamped component parts and a resin liner which will be fastened together by welding and associated processes. The liner is a hard rubber resin liner with glass filling for rigidity. The applicable subheading for the Truck Bed 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