The tariff classification of Plate Plugs from Japan

NY L83577 April 8, 2005 CLA-2-87:RR:NC:MM:101 L83577 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Ms. Dana Townsend Toyota Motor Manufacturing North America, Inc. 25 Atlantic Avenue Erlanger, Kentucky 41018-3188 RE: The tariff classification of Plate Plugs from Japan Dear Ms. Townsend: In your letter dated March 16, 2005 you requested a tariff classification ruling. You submitted samples (Parts # 90333-20001-00 and 90333-25003-00) and technical drawings (Part # 90333-20001-00, 90333-30008-00, 90333-25003-00, 90333-01011-00, 90333-35004-00) of Plate Plugs that are used in the production of the Camry, Avalon, Solara, Sienna, Sequoia vehicles and the Tundra truck. All the plugs are non-reflective type pressure sensitive adhesive color films made of either vinyl chloride or resin. The basic composition of each plate plug consists of the film substrate, adhesive layer and then release paper. You state that they are used for permanent masking for water resistance and to prevent wind noise from automobile body holes. Once these different parts are applied during the assembly process of the automobile they become permanently affixed prior to the vehicle’s painting process and become a permanent part of the vehicle body. The applicable subheading for the Plate Plugs 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