The tariff classification of vehicle body parts from Canada

N013883 July 19, 2007 CLA-2-87:RR:E:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Ralph Garcia, Manager International Trade Compliance Mitsubishi Motors North America, Inc. 6400 Katella Ave. Cypress, CA 90630-5208 RE: The tariff classification of vehicle body parts from Canada Dear Mr. Garcia, In your letter dated July 6, 2007, you requested a tariff classification ruling. The parts in question are described as Brace Assemblies and have been specifically designed to be incorporated into new Mitsubishi automobiles. The Brace Assemblies are part of a vehicle’s unibody frame construction and are constructed from two or more stamped steel subcomponents which are welded together to make up the assembly. The assemblies are designed to provide the necessary support and rigidity when joining components of a vehicle’s unibody. The first part is described as Front Pillar to Upper Frame LH Brace Assembly (Part # 5230B827). This component is an assembly of three other subcomponents that are welded together: two stamped steel brackets and a steel pipe. The purpose of the Brace Assembly is to connect the front pillar to the upper frame. The second part is described as the Right Floor Cross Member Brace Assembly (Part # MR987852). This component is an assembly of two subcomponents that are welded together: a stamped steel brace and a stamped steel bulkhead. The purpose of this Brace Assembly is to connect the vehicle floor to a stamped steel cross member. The final part is the Right Rear Deck Brace Assembly (Part # 5301A511). This component is an assembly of four other subcomponents that are welded together and which include three stamped steel braces and one stamped steel bulkhead. The purpose of this Brace Assembly is to connect the rear deck to the vehicle’s side structure. The applicable classification subheading for the Front Pillar to Upper Frame LH Brace Assembly (Part # 5230B827), Right Floor Cross Member Brace Assembly (Part # MR987852) and Right Rear Deck Brace Assembly (Part # 5301A511) will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of … motor vehicles …: Other parts … of bodies…: Other: Other: Other”. 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