The tariff classification of a motor vehicle Suspension Stone Guard from Germany

NY R00595 July 27, 2004 CLA-2-87:RR:NC:MM:101 R00595 CATEGORY: Classification TARIFF NO.: 8708.99.7060 Mr. Robert J. Resetar Porsche Cars North America, Inc. 980 Hammond Drive, Suite 1000 Atlanta, Georgia 30328 RE: The tariff classification of a motor vehicle Suspension Stone Guard from Germany Dear Mr. Resetar: In your letter dated July 21, 2004 you requested a tariff classification ruling. You submitted a diagram from your electronic parts catalog, illustrating the part and its relationship to other automotive parts. The Stone Guard, Part Number 955 331 315 01, is a covering made of stamped, stainless steel, which connects directly onto the Suspension Lower Control Arm. Its function is to protect the Control Arm from being damaged by any debris that is kicked up from the ground during off-road use of the vehicle or by any objects protruding up from the ground. The applicable subheading for the Suspension Stone Guard will be 8708.99.7060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Parts for suspensions systems…Other. The rate of duty will be 2.5% ad valorem. 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 Robert DeSoucey at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division