The tariff classification of automotive underbody panels from Germany

N243562 July 18, 2013 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Robert Resetar, Manager Customs & Trade Compliance Porshe Cars North America, Inc. 980 Hammond Drive, Suite 1000 Atlanta, GA 30328 RE: The tariff classification of automotive underbody panels from Germany Dear Mr. Resetar, In your letter dated June 28, 2013, you requested a tariff classification ruling. The items under consideration have been identified as three (3) underbody panels. You state in your ruling request that the underbody panels are made of molded plastic and attach to the underside chassis of the car. The primary function of the underbody panels are to improve the aerodynamic properties reduce drag and secondary, to provide protection to the components underneath the vehicle. You provided illustration for a 2006 Model GT illustration 801-70, which did not contain specific part numbers.


The applicable classification subheading for the three (3) underbody panels will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of … motor vehicles … : Other parts and accessories of bodies (including cabs): 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://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 Matthew Sullivan at 646-733-3013. Sincerely, Thomas J. Russo Director National Commodity Specialist Division