CLA-2-87:RR:E:NC:N1:101
Ralph Garcia, Manager International Trade Compliance
Mitsubishi Motors North America, Inc.
6400 Katella Ave.
Cypress, CA 90630-5208
RE: The tariff classification of vehicle parts from Canada
Dear Mr. Garcia,
In your letter dated July 6, 2007, you requested a tariff classification ruling.
The item concerned is the Front Bow Roof (Part # MR950920). You state in your Ruling Request that this part is constructed of stamped steel, is part of the vehicle’s unibody frame construction and provides rigidity to the roof of the vehicle.
The applicable classification subheading for Front Bow Roof (Part # MR950920) will be 8708.29.5010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts…of … motor vehicles … : Other parts…of bodies: Other: Other: Stampings”. 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 ruling, contact National Import Specialist Richard Laman at 646-733-3017.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division