CLA-2-87:RR:NC:MM:101 G87720

Mr. Edward Woehr
Subaru-Isuzu Automotive, Inc.
5500 State Road 38 East
Lafayette, Indiana 47903

RE: The tariff classification of automotive Support Assembly from Japan

Dear Mr. Woehr:

In your letter dated September 8, 1997 you requested a tariff classification ruling. New York Ruling B89510 was issued. Due to a clerical error, the automotive Support Assembly was incorrectly classified 8708.10.3050, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of…motor vehicles…: Bumpers and parts thereof: Bumpers: Other. The duty rate at that time was 2.7% ad valorem.

The automotive Support Assembly (Part Number 894170-4181) is a piece of steel which is attached to the rear and rear bumper of an automobile. The function of this item is to stabilize a vehicle’s rear bumper.

The applicable subheading for the Support Assembly will be 8708.10.6050, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Bumpers and parts thereof: Parts of bumpers…Other. The rate of duty will be 2.5% 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 212-637-7035.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division