The tariff classification of a Spacer from Germany

NY R01780 April 14, 2005 CLA-2-87:RR:NC:MM:101 R01780 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Robert J. Resetar Porsche Cars North America, Inc. 980 Hammond Drive, Suite 1000 Atlanta, Georgia 30328 RE: The tariff classification of a Spacer from Germany Dear Mr. Resetar: In your letter dated April 8, 2005 you requested a tariff classification ruling. You submitted a page from your electronic parts catalog. You state that the Spacer is constructed of molded plastic. Its function is to act as a buffer between the license plate bracket and the bumper fascia. This prevents damage to the bumper caused by vibration of the license plate. The applicable subheading for the Spacer will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of the headings of 8701 to 8705: Other parts and accessories: Other: Other: 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