CLA-2-87:S:N:N1:812393 101

Ms. Kathryn Blanton
Nippon Express U.S.A., Inc.
135 Interstate Blvd.
Building 2, Suite 5
Greenville, SC 29615

RE: The tariff classification of an automotive aluminum shield from Germany

Dear Ms. Blanton:

In your letter dated June 21, 1995 you requested a tariff classification ruling.

The item concerned is a formed piece of silver aluminum, dimpled on one side, measuring 1'4 3/5"L X 6 7/10"W. You state that the purpose of this item is to serve as a "thermal protector" to shield plastic automobile bumpers from the heat of adjacent exhaust pipes. The applicable subheading for the aluminum shield will be 8708.29.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of . . . motor vehicles . . . : Other parts and accessories of bodies (including cabs): Other: Other: Stampings. The rate of duty will be 3% ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Sincerely,

Jean F. Maguire
Area Director
New York Seaport