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 an automotive body assembly from Japan

Dear Mr. Garcia,

In your letter dated October 20, 2009, you requested a tariff classification ruling.

The item under consideration has been described as a “Right Rear End Outer Panel” (Part # 5257A190) specifically designed for use on a Mitsubishi automobiles.

The Right Rear End Outer Panel is a stamping made from sintered steel. It is formed by pressing a steel blank with a stamping press against a system of dies. The stamping press shapes, cuts and trims the rear end panel with a single stroke. After stamping, five (5) six-millimeter steel threaded nuts are welded onto it. Finally, it is sprayed with an anticorrosive chemical.

The applicable classification subheading for the Right Rear End Outer Panel (Part # 5257A190) 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