The tariff classification of a vehicle mounting from Germany

N197363 January 6, 2012 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.30.3060 Mr. Robert J. Resetar Porsche Cars North America, Inc. 980 Hammond Drive, Suite 1000 Atlanta, Georgia 30328 RE: The tariff classification of a vehicle mounting from Germany Dear Mr. Resetar: In your letter dated December 8, 2011, you requested a tariff classification ruling. The submitted sample will be returned per your request. The merchandise under consideration, described as a Backrest Catch Pin, is mounted onto the interior of a motor vehicle. It is made of stainless steel with a black oxide coating. The backrest catch pin measures 60 mm in length and has an irregular shape, ranging from 10 mm to 18 mm, along its width. Fourteen millimeters at one end is threaded; a 7 mm hexagon socket head forms the opposite end. The threaded end fastens to the vehicle’s interior side body structure. The function of the backrest catch pin is to act as a securing point for a backseat fold-down backrest. When the backrest is raised to the upright position, the “backrest catch” (a component of the backrest) connects with and latches onto the backrest catch pin. Together, the backrest catch (not included) and backrest catch pin secure the backrest in the upright position and prevent it from folding. The applicable subheading for the backrest catch pin will be 8302.30.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork…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, Thomas J. Russo Director National Commodity Specialist Division