The tariff classification of vehicle bodies from Japan

N013059 June 22, 2007 CLA-2-87:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8707.10.0020 Sims, Waters & Associates, Inc. 1750 E. Duval Street Jacksonville, FL 32202-1122 RE: The tariff classification of vehicle bodies from Japan To Whom It May Concern: In your undated letter received on June 19, 2007, you requested a tariff classification ruling on behalf of Thomas Belcastro. The items concerned are Auto Body Shells of right-hand drive passenger vehicles. This Office explained to Mr. Belcastro via telephone, on June 21, 2007, the general regulations regarding non-U.S. standard parts (right-hand drive) being imported and incorporated into on-road vehicles [ref. U.S. Dept. of Transportation]. The applicable classification subheading for the Auto Body Shells will be 8707.10.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bodies … for … motor vehicles … : For … vehicles [designed for the transport of persons]: For passenger automobiles”. The rate of duty will be 2.5%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/. 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division