The tariff classification of semi-trailer tractor Panels from Canada

NY R01637 April 8, 2005 CLA-2-87:RR:NC:MM:101 R01637 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Mr. Dennis Forhart PricewaterhouseCoopers LLP 1420 Fifth Avenue, Suite 1900 Seattle, Washington 98101 RE: The tariff classification of semi-trailer tractor Panels from Canada Dear Mr. Forhart: In your letter dated February 25, 2005 you requested a tariff classification ruling on behalf of your client Freightliner LLC. You submitted technical drawings for panels used in various control modules of semi-trailer tractors. Panel – Part Number 57014-3497, is made of cold-rolled steel, with various rectangular cutouts that vary depending on the truck model and control options. The panel has a metal hinge attached to the bottom side which allows for the panel to be opened up for service functions. The panel is located off to the right hand side of the main dashboard assembly; and it covers the dashboard module which contains air switches, an auto shift display and other electrical switches that fit through the cutouts in the panel. Auxiliary Panel Housing – Part Number 57007-3599, is made of sheet steel and contains various circular and rectangular cutouts. Three lift axle controls will come through the cutout holes. Most of these will be knobs, but there will be air switches or other electrical switches located in the rectangular cutout. This Auxiliary Panel Housing is attached to the bottom edge of the dashboard assembly. Sleeper Panel Cover – Part Number WWS 57014A3485, is used to cover the sleeper cab’s instrument control panel. The panel contains several cutouts where electrical switches and other controls will be located. The Sleeper Panel Cover is located in the sleeper cab area, either mounted onto a cabinet or the sleeper cab wall. The applicable subheading for the Panel, Auxiliary Panel Housing, and Sleeper Panel Cover 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