The tariff classification of an automotive assembly from Canada

N035450 August 27, 2008 CLA-2-87:OT:RR:E:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Ralph Garcia, Mgr. - International Trade Compliance Mitsubishi Motors North America, Inc. 6400 Katella Ave Cypress, CA 90630-5208 RE: The tariff classification of an automotive assembly from Canada Dear Mr. Garcia, In your letter dated August 8, 2008, you requested a tariff classification ruling. The item under consideration is a Child Anchor Bracket Assembly which you have identified as Mitsubishi part number MN159540. The Child Anchor Bracket Assembly is made of two pieces of cold-rolled, stamped steel and four (4) child anchor hooks; although these components are made from stamped steel, they have been further fabricated through assembly to include fasteners which have been welded on. The Bracket Assembly is installed in the rear seat area of a motor vehicle’s unibody and provides a mounting surface for the rear passenger seats; the welded hooks are used to secure and anchor a child safety seat. In your ruling request, you state that the Bracket assembly is not available as a replacement part, but is an integral part of the unibody system. The applicable classification subheading for the Child Anchor Bracket Assembly (Part Number MN159540) will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of … motor vehicles … : Other parts … : Other: Other: Other”. The rate of duty will be 2.5%. Based on the facts provided, the goods described above may qualify for NAFTA preferential treatment, because they might meet the requirements of HTSUS General Note 12.(b). The goods will, therefore, be entitled to a Free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements, including Regional Value Content requirements specified in General Note 12.(t), Chapter 87., Chapter Rule 1: 19.(A) or (B). 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 Parts 177 and 181 of the Customs Regulations (19 C.F.R. 177, 181). 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