The tariff classification of an automotive part from Japan

N061191 June 8, 2009 CLA-2-87:OT:RR:E:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.99.8180 Justine Bacani, Customs Specialist II Mitsubishi Motors North America, Inc. 6400 Katella Ave Cypress, CA 90630-5208 RE: The tariff classification of an automotive part from Japan Dear Ms. Bacani, In your letter dated May 18, 2009, you requested a tariff classification ruling. The item in question is identified as a “Brake Air Guide” (Part # MZ555004EX); it is designed as an accessory part to be incorporated onto the Mitsubishi Lancer Evolution automobiles. The Guide is imported as a kit that is composed of 2 (polypropylene) plastic air guide plates, 2 steel mounting brackets and 4 unslotted, six-sided hex head screws, that measure 6x25mm each, with lock washers. The Brake Air Guide is triangular in shape with the longest side being curved and is fastened to the left and right sides of the front lower control arm of an automobile. Its purpose is to direct outside air toward the brake rotors to keep them cool. In your request, you propose classification of the Brake Air Guide in subheading 8708.29.5060 of the Harmonized Tariff Schedule of the United States (HTSUS) which provides for “…accessories of…motor vehicles…: Other…accessories of bodies…: Other: Other: Other”. The Brake Air Guide is an accessory to improve the function of a brake rotor; it is not an accessory to the body of a vehicle. Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... .” Heading 8708 provides for “ … accessories of … motor vehicles … .” General Note 3. (h) (vi) to the HTSUS states “ ... a reference to ‘headings’ encompasses subheadings indented thereunder.” Subheading 8708.99 provides for “ … accessories of … motor vehicles … : Other … accessories.” The applicable classification subheading for the Brake Air Guide (Part # MZ555004EX) will be 8708.99.8180, HTSUS, which provides for “Parts and accessories of… motor vehicles…: Other parts…: Other: Other: Other: 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