CLA-2-87:OT:RR:E:NC:N1:101
James Truss Griffin, President
NAVCO Logistics, LLC.
2100 Les Mauldin Blvd.
Brownsville, TX 78521-5631
RE: The tariff classification of airbag parts from Mexico
Dear Mr. Griffin,
In your letter dated July 6, 2009, you requested a tariff classification ruling on behalf of your client, Key Safety Systems of Brownsville, Texas.
The item under consideration has been identified as an “End Cap”.
This End Cap is an integral part of the automotive air bag inflator module and consists of four primary components: housing, igniter, igniter retainer and shorting clip. This component is known in the industry as an “End Cap for Airbag Inflators” and is also commonly identified as an “igniter housing assembly.” The housing is of metal, holds the End Cap components and is designed to attach to the inflator module system. The igniter unit (referred to as a Micro Gas Generator “MGG”) contains a small ignition charge that is activated by an electronic current sent by the crash sensors upon crash impact. The igniter retainer is metal and secures the igniter in place. The shorting clip prevents static electricity from inadvertently activating the vehicle’s air bag inflator module. The End Cap, which is manufactured solely for use within the air bag supplemental safety restraint system, is attached to a diffuser and both components are assembled to one end of the gas-filled metal pressurized canister.
In the event of a collision, the vehicle’s crash sensors electrically activate a switch that sends an electric current to the End Cap igniting a pyrotechnic charge inside the diffuser causing the burst disk to rupture inside a highly pressurized canister of gas thus allowing the compressed gas to escape and rapidly inflate the air bag.
You propose in your request that the End Cap is classifiable in subheading 8708.95.0500 of the Harmonized Tariff Schedule of the United States (HTSUS) which provides for “Parts … of … motor vehicles … : Other parts … : Safety airbags with inflater system … : Inflaters … for airbags.”
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... .”
General Note 3. (h) (vi) to the HTSUS states “ ... a reference to ‘headings’ encompasses subheadings indented thereunder.” Subheading 8708.95.0500 provides for “Inflaters … ”; the End Cap is only one portion of the entire Inflater system of an airbag module.
The applicable classification subheading for the End Cap will be 8708.95.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of … motor vehicles … : Other parts … : Safety airbags with inflater system; parts thereof: Other: For other vehicles.” The rate of duty will be 2.5%.
Products of Mexico classifiable under subheading 8708.95.2000, HTSUS, are currently entitled to duty-free treatment under the North American Free Trade Agreement (NAFTA) upon compliance with all applicable regulations. NAFTA, however, is subject to modification and periodic suspension which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on NAFTA, check our Web site at www.cbp.gov and search for the term "NAFTA."
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 Parts 177 and 181 of the Customs Regulations (19 C.F.R. 177, 181).
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