The tariff classification of a vehicle part from South Korea

N031887 July 21, 2008 CLA-2-87:OT:RR:E:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Howard Esterman, Import and Trade Supervisor KIA Motors America, Inc. 111 Peters Canyon Road Irvine, CA 92606-1790 RE: The tariff classification of a vehicle part from South Korea Dear Mr. Esterman, In your letter dated June 26, 2008, you requested a tariff classification ruling. The item under consideration is the Crash Pad Assembly (Part # 847103E010GW). The Assembly is an interior trim panel with cutouts shaped to surround the driver’s instruments, the radio, and the glove box. The frame is constructed of hard plastic with bracing supports for added strength. The exposed outer shell is covered with cushioned vinyl. The Assembly also includes a plastic locking pin which holds the Crash Pad in place and helps in supporting the Pad’s weight. You state in your ruling request that, in its imported condition, there are no instruments, airbags, wires, or electronic components attached. The applicable classification subheading for the Crash Pad Assembly (Part # 847103E010GW) 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