The tariff classification of automotive parts from Japan

N026891 May 15, 2008 CLA-2-87:OT:RR:E:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.99.8180; 3926.30.5000 Ralph Garcia, Mgr.-International Trade Compliance Mitsubishi Motors North America Inc. 6400 Katella Ave. Cypress, CA 90630-5208 RE: The tariff classification of automotive parts from Japan Dear Mr. Garcia, In your letter dated April 24, 2008, you requested a tariff classification ruling. The items under consideration are automotive parts which will be incorporated into various Mitsubishi vehicles. The first part has been identified as Part # MR554452, Front Axle Cross Member Bar. The Cross Member Bar is a steel pipe approximately 36 inches in length which has been flattened on both ends and perforated to allow mounting with a fastener. The function of the Bar is to brace and increase the rigidity of the front cross member and reinforce the front suspension system. The applicable classification subheading for the Front Axle Cross Member Bar, Part # MR554452, will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts…of…motor vehicles… : Other parts…: Other: Other: Other: Other: Other: Other”. The rate of duty will be 2.5%. The second part is identified as part # MR263036, a Gearshift Link Bracket.  It is a mounting base made from molded plastics.  The bracket is mounted on the vehicle floor, between the two front bucket seats.  The primary function is to provide a base for mounting the gearshift lever, the gearshift cable, the shift indicator panel and other gear shifting components. You suggest classification of the Gearshift Link Bracket in subheading 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts and accessories of motor vehicle bodies.  Heading 8708 falls in Section XVII of the HTSUS.  Section XVII legal note 2(b) states that the expression "parts and accessories" does not apply to parts of general use, as defined in note 2 to section XV, of base metal, or similar goods of plastics.  Parts of general use include items of heading 8302, which provides for, among other articles, base metal mountings, fittings and similar articles suitable for coachwork, including brackets.  The Explanatory Notes to heading 8302 emphasize that the heading includes goods within such general classes "even if they are designed for particular uses (e.g., door handles or hinges for automobiles)."  The plastic mounting brackets are similar goods of plastics to the articles defined as parts of general use and are thus excluded from classification in any of the subheadings in Section XVII. The applicable subheading for the Gearshift Link Bracket, Part # MR263036, will be 3926.30.5000, HTSUS, which provides for “…other articles of plastics…fittings for furniture, coachwork or the like: other”.  The rate of duty will be 5.3%. 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 Front Axle Cross Member Bar, contact National Import Specialist Richard Laman at 646-733-3017. If you have any questions regarding the Gearshift Link Bracket, contact National Import Specialist Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division