The tariff classification and country of origin of automotive body accessories from Japan

N148283 March 9, 2011 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Justine Bacani, Customs Specialist II Mitsubishi Motors North America, Inc. 6400 Katella Ave. Cypress, CA 90630-5208 RE: The tariff classification and country of origin of automotive body accessories from Japan Dear Ms. Bacani, In your letter dated February 11, 2011, you requested a tariff classification ruling. The items under consideration have been identified as three (3) front and rear garnish pieces used to improve the aesthetic appearance of the Mitsubishi Outlander Sport CUV. All the trims have adhesive backing protected by plastic strips which are removed at time of installation. The first item, Rear Garnish (Part# MZ575947EX), is a piece of gray-colored plastic trim which extends outward from the bottom of the rear bumper. Included with the Garnish, itself, are three (3) pins and printed installation and handling instructions. The second item, Front Under Cover (Part# MZ575946EX), is a piece of plastic trim which extends outward from the bottom of the front bumper fascia. Included with the Under Cover are three (3) speed nuts, three (3) tapping screws and four (4) clips as well as printed installation and handling instructions. The final item, Front Corner Extension (Part# MZ575960EX), are two (2) gray-colored pieces of plastic trim which, singly, extend outward from each bottom front corner of the front bumper. Included with the Extensions are four (4) clip nuts, four (4) speed nuts, four (4) bolts, four (4) tapping screws and one (1) template as well as printed installation and handling instructions. The applicable classification subheading for the Rear Garnish (Part# MZ575947EX), Front Under Cover (Part# MZ575946EX) and Front Corner Extension (Part# MZ575960EX) will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ … accessories of … motor vehicles … : Other … accessories 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/. In your submission, you also requested a determination as to the Country of Origin of all three items. Since, in your submission, you state as an answer to Question 3 that “Japan” is the country of origin of all three items, this Office, based solely on the information you have provided, determines at this time that Japan is the country of origin of the Rear Garnish (Part# MZ575947EX), Front Under Cover (Part# MZ575946EX) and Front Corner Extension (Part# MZ575960EX). 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