The tariff classification of a vehicular airbag inflator called an "Inflatable Curtain" from the United States, France, Japan, Germany, Sweden, and Mexico

NY K88280 August 5, 2004 CLA-2-87:RR:NC:MM:101 K88280 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Mr. Rick Safsten Autoliv ASP, Inc. 3350 Airport Road Ogden, Utah 84406 RE: The tariff classification of a vehicular airbag inflator called an “Inflatable Curtain” from the United States, France, Japan, Germany, Sweden, and Mexico Dear Mr. Safsten: In your letter dated July 22, 2004 you requested a tariff classification ruling. You submitted a CD detailing a new type of vehicular airbag inflator called an “Inflatable Curtain”, or IC. This item is attached to the headliner portion of the vehicle above the car doors. One inflatable curtain is placed on either side of the vehicle in an identical manner. In the event of a collision, an electro-mechanical deceleration switch is activated, sending an electric current to the airbag igniter that ignites the pyrotechnic material, or it punctures a highly pressurized canister of gas. The released gas, or gas generated by the ignited pyrotechnic material, is deployed into the bag. In regards to the composition of the curtain you state that all airbag units in vehicles are constructed and operate in the same general manner. The only difference is the shape of the unit and the location within the automobile. The composition of the inflatable curtain is identical to the other airbag inflator modules; only it is much longer and larger that the other types (driver side, passenger, etc.) because of its purpose. It will be composed of an igniter, pyrotechnic material or storage inert gas, inflatable fabric bag made of a rubberized textile material, and a housing that holds all the components. The applicable subheading for the “Inflatable Curtain” 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 when imported from France, Japan, Germany, Sweden and Mexico. 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