The tariff classification of motor vehicle parts: Dash Trim, Interior Door Trim, and Shift Knob from Germany

NY J84919 June 3, 2003 CLA-2-87:RR:NC:MM:101 J84919 CATEGORY: Classification TARIFF NO.: 8708.29.5060, 8708.99.6790 Mr. Robert J. Resetar Porsche Cars North America, Inc. 980 Hammond Drive Suite 1000 Atlanta, Georgia 30328 RE: The tariff classification of motor vehicle parts: Dash Trim, Interior Door Trim, and Shift Knob from Germany Dear Mr. Resetar: In your letter dated May 19, 2003 you requested a tariff classification ruling. You submitted diagrams from your electronic parts catalog and color copies from your accessory catalogs. You state that each parts is a replacement part for an existing part on the vehicle and is constructed of carbon fiber material. Dash Trim - Is a set of various trim pieces for the interior of a motor vehicle. Interior Door Trim - consists of a set of two pieces. One is an interior “grab” handle and the other is a flap that covers a storage compartment in the interior door panel. Shift knob - is a knob for the gearshift. The applicable subheading for the Dash Trim and Interior Door Trim 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. The applicable subheading for the Shift Knob will be 8708.99.6790, 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 parts for power trains…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