CLA-2-87:OT:RR: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 floor panels for motor vehicles from Japan
Dear Mr. Garcia,
In your letter dated October 19, 2009, you requested a tariff classification ruling.
The parts in question have been described as two (2) styles of Right Rear Floor Panels (Floor, RR), specifically designed as service parts for Mitsubishi automobiles. The floor panels are stamped steel and are integral components of a “unibody” type vehicle body system.
The first floor panel (Part # MN150936), is a body stamping made of sintered steel. This component is formed by pressing a steel blank with a stamping press against a system of dies. The stamping press shapes, cuts and trims the floor panel with a single stroke. After stamping, the components are sprayed with an anticorrosive chemical.
The applicable classification subheading for the Right Rear Floor Panel (Part # MN150936) will be 8708.29.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of … motor vehicles … : Other parts … of bodies … : Other: Body stampings: Other”. The rate of duty will be 2.5%.
The second floor panel (Part #5251A837), is a body stamping made from sintered steel. This component is formed by pressing a steel blank with a stamping press against a system of dies. The stamping press shapes, cuts and trims the floor panel with a single stroke. After stamping, additional components are assembled onto the floor panel. This particular component is an assembly consisting of:
A floor pan
A jack bracket (made from stamped steel)
A spare tire bracket (made from stamped steel)
A threaded nut
A six (6)-millimeter stud
All components are assembled by welding. After assembly, the floor panel is sprayed with an anticorrosive chemical.
The applicable classification subheading for the Right Rear Floor Panel (Part # 5251A837) will be 8708.29.5060, HTSUS, which provides for “Parts … of … motor vehicles … : Other parts … of bodies … : Other: Other: 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 ruling, contact National Import Specialist Richard Laman at 646-733-3017.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division