The tariff classification of a Bar Assembly, Front Strut Tower from Japan

NY R01216 January 18, 2005 CLA-2-87:RR:NC:MM:101 R01216 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Mr. Ralph Garcia – Manger Customs Compliance Mitsubishi Motors North America, Inc. 6400 Katella Avenue Cypress, California 90630 RE: The tariff classification of a Bar Assembly, Front Strut Tower from Japan Dear Mr.Garcia: In your letter dated December 21, 2004 you requested a tariff classification ruling. You submitted an engineering diagram and an illustration of a motor vehicle Bar Assembly, Front Strut Tower: Part Number MR468848 called “Bar Assy, Fr Strut Tower”. You state that this part is a bent to shape steel tube, flattened on both ends by stamping. The two flat ends have two holes, which provide a mounting surface. Additionally, the tube has two welded on mounting brackets, which are strategically located for mounting onto the vehicle’s bulkhead. The Bar Assembly, Front Strut Tower is installed inside the engine compartment and it is fastened onto the two front strut towers and onto the vehicle’s bulkhead. The purpose of this part is to brace the bulkhead and strut towers and provide additional rigidity to the front end of a vehicle’s body. The applicable subheading for the Bar Assembly, Front Strut Tower will be 8708.29.5060, 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 of bodies (including cabs): Other: Other…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