The tariff classification of an automobile Locking Cam Insert from The Netherlands

NY R01203 January 5, 2005 CLA-2-83:RR:NC:MM:101 R01203 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 an automobile Locking Cam Insert from The Netherlands Dear Mr. Resetar: In your letter dated December 17, 2004 you requested a tariff classification ruling. You submitted illustrations of the part and its relationship to other automotive parts. The Locking Cam Insert is a stainless steel sleeve with sidewall grooves (not threads) that is used to facilitate the fastening of a removable, automobile hardtop onto the vehicle body. The Cam is inserted into a bracket, which is attached to the vehicle’s body and secured with a clamping screw. When the hardtop is placed on the vehicle, pins on the bottom with two protruding extensions off the sides, slide into the Cams and secure the top to the body when twisted. You suggest that the proper classification for the Locking Cam Insert is HTS 7318.29.0000, which provides for Non-threaded articles, other, dutiable at 2.8% ad valorem. We disagree with your proposed classification because this Cam is not a product similar to articles found within heading 7318. The applicable subheading for the Locking Cam Insert will be 8302.30.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for Base metal mountings, fittings and similar articles suitable for furniture,…coachwork...; and base metal parts thereof: Other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof: Of iron or steel, of aluminum or zinc…Other. The rate of duty will be 2% 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