The tariff classification of a mounting for a motor vehicle from Canada

N051664 February 20, 2009 CLA-2-83:OT:RR:E:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.30.3060 Mr. Ralph Garcia Mitsubishi Motors North America Inc. 6400 Katella Ave. Cypress, CA 90630 RE: The tariff classification of a mounting for a motor vehicle from Canada Dear Mr. Garcia: In your letter dated February 10, 2009, you requested a tariff classification ruling. The merchandise under consideration is called a “Bracket, Fuel Filler Neck,” part number 5301C240. It is made of stamped steel with two threaded nuts that are welded onto it. The Bracket, Fuel Filler Neck is mounted underneath the left quarter panel of certain automobiles. The purpose of the Bracket, Fuel Filler Neck is to provide a support surface within the quarter panel for the fuel filler neck assembly. One end of the fuel filler tube is mounted onto the Bracket, Fuel Filler Neck and the other end of the tube is mounted on the fuel tank. You indicate in your letter that you believe the Bracket, Fuel Filler Neck is more akin to a vehicle body panel rather than a part of general use. Accordingly, you assert that it should be classified in subheading 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS). The Bracket, Fuel Filler Neck, however, is considered a mounting for tariff purposes because its purpose is to support the fuel filler neck assembly. Mountings suitable for motor vehicles are provided for in subheading 8302.30, HTSUS. Per Explanatory Note 83.02, “Goods within such general classes remain in this heading even if they are designed for particular uses (e.g., door handles or hinges for automobiles).” The applicable subheading for the Bracket, Fuel Filler Neck will be 8302.30.3060, HTSUS, which provides for base metal mountings, fittings and similar articles, other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof, of iron or steel, of aluminum or of zinc, other. The rate of duty will be 2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.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 Barbara Kaiser at (646) 733-3024. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division