The tariff classification of a driver side motor vehicle airbag Base and Diffuser from the United States

NY K88279 August 5, 2004 CLA-2-87:RR:NC:MM:101 K88279 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Rick Safsten Autoliv ASP, Inc. 3350 Airport Road Ogden, Utah 84405 RE: The tariff classification of a driver side motor vehicle airbag Base and Diffuser from the United States Dear Mr. Safsten: In your letter dated July 22, 2004 you requested a tariff classification ruling. You submitted a sample of a motor vehicle airbag Base and Diffuser (both marked R044R045). You state in your request for a Binding Ruling that these two parts are always placed together for use in the driver side (in the steering wheel) motor vehicle airbag inflator. The “Base” is the bottom half and the “Diffuser” is the top half of a two-piece unit that holds the rest of the components in place for a driver side airbag inflator. You state that most Bases and Diffusers are made of steel. Aluminum units are used very infrequently. You state that the Base and Diffuser are always used together and are always used on the driver side of the motor vehicle in the steering wheel. The two units are sometimes termed as the “eco-skeleton” for the airbag inflator. Many of the inflator interior components (generant, screen mesh, ignitor, filter paper, etc.) are placed inside the two units and then the Base and Diffuser are spun together very quickly creating a friction weld. After welding, the units are permanently joined. The exterior parts for the inflator (wiring, plastic clips, etc.) are then attached to the exterior of the inflator. The holes in the Base and Diffuser permit gases to escape when the pyrotechnic material is ignited and go into the cushion airbag of the finished airbag inflator module. The applicable subheading for the Base and Diffuser 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. 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