The tariff classification of a Fuel Cap Tether from Germany

NY R01478 March 2, 2005 CLA-2-87:RR:NC:MM:101 R01478 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Mr. Robert J. Resetar Porsche Cars North America, Inc. 980 Hammond Drive Suite 1000 Atlanta, Georgia 30328 RE: The tariff classification of a Fuel Cap Tether from Germany Dear Mr. Resetar: In your letter dated February 15, 2005 you requested a tariff classification ruling. You submitted two pages of a technical bulletin that illustrates a motor vehicle Fuel Cap Tether. You state that the function of the Fuel Cap Tether is to keep the fuel cap attached to the car when it is removed for refueling. The Fuel Cap Tether is a plastic ring and tail assembly. The ring end attaches by sliding over a lip on the underside of the cap. The tail end attaches to the body, inside the fuel filler compartment, by a plastic rivet. You state that you believe that the Fuel Cap Tether can be classified under one of the following provisions: HTS 3926.30.5000, which provides for: Other articles of plastic and articles of other materials of heading 3904 to 3914: fittings for furniture, coachwork or the like: Other. Or, HTS 8708.99.8080, which provides for: Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other…Other. We disagree with your proposed classifications because this part is more correctly classified as an “other motor vehicle body part.” The applicable subheading for the Fuel Cap Tether 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