The tariff classification of a bracket for a sliding vehicle roof from Japan

N237436 February 4, 2013 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.30.3060 Ms. Jini Koh Crowell & Moring LLP 1001 Pennsylvania Ave. NW Washington, DC 20004 RE: The tariff classification of a bracket for a sliding vehicle roof from Japan Dear Ms. Koh: In your letter dated January 15, 2013, you requested a tariff classification ruling on behalf of your client Aisin Holdings of America, Inc. The product under consideration is described as a Sliding Roof Panel Bracket Subassembly, part number 471613-10090. It is composed primarily of aluminum, measures approximately 502 mm long by 2.6 mm wide by 7.5 mm high, and features holes drilled along one edge for fastening. The Sliding Roof Panel Bracket Subassembly serves to connect several vehicle roof subassemblies together. It is designed to be welded to a base panel, called the Sliding Roof Housing Subassembly. It functions to attach the Sliding Roof Rail Subassembly (sunroof rail), the Sliding Roof Housing Frame Subassembly (center frame) and custom mounting brackets to the base panel. You propose classification of the Sliding Roof Panel Bracket Subassembly in subheading 8708.29.50, which provides for parts and accessories of motor vehicle bodies. However, the exclusionary note in Note 2(b), Section XVII, which includes Chapter 87, provides that if the article is classifiable as a “part of general use” of base metal, classification as a part or accessory in heading 8708 is precluded. "Parts of general use" are defined in Note 2, Section XV, HTSUS, as including, among other things, base metal articles of heading 8302, HTSUS. Heading 8302 includes, in pertinent part, base metal mountings, fittings and similar articles suitable for coachwork. In addition, the general Explanatory Notes (EN) to Section XV provide that in general, identifiable parts of articles are classified as such parts in their appropriate headings in the Nomenclature, however, “parts of general use” presented separately are not considered as parts of articles, but are classified in the headings of this Section appropriate to them. We find that the Sliding Roof Panel Bracket Subassembly is classified in heading 8302, HTSUS. As such, it is a “part of general use” per Note 2(c) to Section XV and is precluded from classification in heading 8708, HTSUS. The applicable subheading for the aluminum Sliding Roof Panel Bracket Subassembly 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