CLA-2-87:S:N:N1:101-873605

Mr. Mike Rafferty
Nippon Express U.S.A., Inc.
410 Airpark Center Drive
Nashville, TN 37217

RE: The tariff classification of an automotive door panel component from Japan

Dear Mr. Rafferty:

In your letter dated April 10, 1992, on behalf of M-Tek, Inc., Manchester, TN, you requested a tariff classification ruling.

You have submitted photographs and a sample of the imported product which is an automotive door panel component. The surface portion of the article is made of .6 mm thick PVC ABS 30, the backing portion is made of 3.0 mm thick polypropylene foam, and the adhesive portion is made of an urethane adhesive. The door panel component is cut to shape prior to importation. It is used to cover the interior panel of an automobile door. The applicable subheading for the automotive door panel component will be 8708.29.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of motor vehicle bodies. The rate of duty will be 3.1 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Sincerely,

Jean F. Maguire
Area Director
New York Seaport