The tariff classification of Automobile Headlamp Adjusting Brackets from Canada

NY J88101 August 25, 2003 CLA-2-83:RR:NC:MM:101 J88101 CATEGORY: Classification TARIFF NO.: 8302.30.3060 Mr. Thomas E. Benoit Sandler & Travis Trade Advisory Services, Inc. 38345 Ten Mile Road Farmington Hills, Michigan 48335 RE: The tariff classification of Automobile Headlamp Adjusting Brackets from Canada Dear Mr. Benoit: In your letter dated August 18, 2003 you requested a tariff classification ruling. You submitted two samples and blueprints for both Automobile Headlamp Adjusting Brackets (Parts 21020735 and 21020736 - left hand and right hand versions of the same part). These parts are made of steel and are used to vertically adjust the position of the headlamp to ensure they are properly aimed and oriented within the vehicle. You state that you believe that these two brackets are properly classified under HTS 8708.99.8080 which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other…Other. We disagree with your proposed classification because these parts are more specifically provided for in heading 8302. The applicable subheading for the Automobile Headlamp Adjusting Brackets will be 8302.30.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal; and base metal parts thereof: Other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof: Of iron or steel, of aluminum or zinc…Other. The rate of duty will be 2% 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