CLA-2-85:OT:RR:NC:N4:120

Justine Bacani
Mitsubishi Motors North America, Inc.
6400 Katella Avenue
Cypress, CA 90630

RE: The tariff classification of Lock Cylinder Caps from Japan

Dear Ms. Bacani:

In your letter dated August 22, 2016 you requested a tariff classification ruling.

The items under consideration, which are referred to as Lock Cylinder Caps, part numbers 4408A031 and 4408A167, are described as molded plastic parts used to operate vehicle ignition switches. Cap part number 4408A031 is intended to be attached to the engine starting switch assembly where a user would turn the knob, thereby activating the ignition of the vehicle. Cap part number 4408A167 is said to be specifically designed to fit and cover the ignition lock cylinder switch used to start the vehicle. The caps are constructed completely of molded plastic.

The applicable subheading for the Lock Cylinder Caps part numbers 4408A031 and 4408A167 will be 8538.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537: Other: Other: Molded parts." The general rate of duty will be 3.5 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.

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 Karl Moosbrugger at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division