CLA-2-84:RR:NC:N1:102
Ms. Laurie Peach
American Honda Motors
1919 Torrance Blvd
Torrance, CA 90501-2746
RE: The tariff classification of automotive parts from Japan
Dear Ms. Peach,
In your letter dated July 5, 2007, you requested a tariff classification ruling.
The items in question are two shrouds used in the manufacturer of Honda automobiles. The first shroud, identified as an Air Conditioner Shroud (Part # 38615-P1E-A00), is constructed of steel and is used in the Honda Odyssey to, “protect elements of the air conditioner subassembly, including the fan and exterior condenser, from damage during operation of the vehicle.”
The applicable classification subheading for the Air Conditioner Shroud will be 8415.90.8045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of automotive air conditioners. The rate of duty will be 1.4%.
The second item is identified as a Radiator Shroud (Part # 19015-RBB-003) and is one of several components that make up the radiator cooling system used in certain Acura automobiles. The shroud is constructed of plastic and “…protect(s) the radiator fan (to) facilitate continued operation of the radiator.
The applicable classification subheading for the Radiator Shroud (Part #19015-RBB-003) will be 8708.91.7550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts…of …motor vehicles …: Other parts…: Radiators and parts thereof: Parts: For other vehicles: Other ”. The rate of duty will be 2.5%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/.
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 Air Conditioner Shroud, contact National Import Specialist Kenneth Brock at 646-733-3009. If you have any questions regarding the Radiator Shroud, contact National Import Specialist Richard Laman at 646-733-3017.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division