CLA-2-87:RR:NC:MM:101 D84223
Mr. Robert J. Resetar
Porsche Cars North America, Inc.
Suite 1000
Atlanta, Georgia 30328
RE: The tariff classification of motor vehicle Horn Button, Horn
Button Contact Spring, Horn Switch Housing, and Horn Pad
from Germany
Dear Mr. Resetar:
In your letter dated October 29, 1998 you requested a tariff
classification ruling.
You submitted a drawing from your parts microfiche system
illustrating the parts in question and their relationship to
other automotive parts.
Three of the parts - horn button, horn button contact spring
and horn switch housing - work in conjunction. The horn button
and the horn switch housing are made of injection molded
polyvinyl chloride. The horn button contact spring is a flat
piece of very thin sheet metal.
The horn pad is installed on the center of a steering wheel
that does not contain an airbag. The horn pad is made from
injection molded polyvinyl chloride.
The applicable subheading for the Horn Button will be
8708.99.7360, Harmonized Tariff Schedule of the United States
(HTS), which provides for Parts and accessories of the motor
vehicles of headings 8701 to 8705 (con): Other parts and
accessories: Other: Other: Other: Parts for steering
systems...Other. The rate of duty will be 2.6% ad valorem.
The applicable subheading for the Horn Button Contact Spring
will be 7320.90.5060, Harmonized Tariff Schedule of the United
States (HTS), which provides for Springs and leaves for springs,
of iron or steel: Other: Other...Other. The rate of duty will be
3.5% ad valorem.
The applicable subheading for the Horn Switch Housing will
be 8708.99.7360, Harmonized Tariff Schedule of the United States
(HTS), which provides for Parts and accessories of the motor
vehicles of headings 8701 to 8705 (con): Other parts and
accessories: Other: Other: Other: Parts for steering
systems...Other. The rate of duty will be 2.6% ad valorem.
The applicable subheading for the Horn Pad will be
8708.99.7360, Harmonized Tariff Schedule of the United States
(HTS), which provides for Parts and accessories of the motor
vehicles of headings 8701 to 8705 (con): Other parts and
accessories: Other: Other: Other: Parts for steering
systems...Other. The rate of duty will be 2.6% ad valorem.
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 Robert
DeSoucey at 212-466-5667.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division