The tariff classification of motor vehicle parts from Japan

N022834 February 27, 2008 CLA-2-87:OT:RR:E:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Ralph Garcia, International Trade Compliance Manager Mitsubishi Motors North America, Inc. 6400 Katella Ave. Cypress, CA 90630-5208 RE: The tariff classification of motor vehicle parts from Japan Dear Mr. Garcia, In your letter dated February 4, 2008, you requested a tariff classification ruling. The item under consideration is a Splash Shield Kit (Part # MR496662). The Shield, itself, is a scooped, curved piece of black polyethylene plastic. The Splash Shields are mounted under the front wheel wells and are used to prevent debris from entering the cavity under the fenders while the vehicle is in motion. Included with the Kit are eight (8) steel fasteners, eighteen (18) self-tapping screws, ten (10) plastic screw grommets and twelve (12) plastic clips. The applicable classification subheading for the Splash Shield Kit (Part # MR496662) 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