CLA-2-87:S:N:N1:101-891215
Mr. Harold W. Stewart
The I.C.E. Co., Inc.
P.O. Box 610583
Dallas/Fort Worth Airport, TX 75261-0583
RE: The tariff classification of dashboard components from Japan
Dear Mr. Stewart:
In your letter dated October 5, 1993, on behalf of Custom Wood Panels,
Dallas, TX, you requested a tariff classification ruling. You have submitted
samples of the imported products.
The imported products are replacement components for an automotive
dashboard. The components are made by joining wood and aluminum. The chief
value of these articles is the wood. The products are affixed to the dash-
board and become an integral part of the dashboard.
Item 1. measures approximately 8-3/4 inches in length (at top of item)
by 4-1/4 inches in width. This dashboard component has cut-outs for the
various dials and buttons of the radio system.
Item 2. measures approximately 9 inches in length (at top of item) by 2-
11/16 inches in width. This dashboard component has cut-outs for the varous
dials and buttons for the temperature guages, clock, etc.
Item 3. has a curved top portion, and measures approximately 9 inches in
length by 4 inches in width. This dashboard component has two large cut-outs
(measuring approximately 3-3/4 inches by 2-7/8 inches) for the louvered
vents, and three smaller cut-outs.
As indicated by Congress, Customs will give considerable weight to the
Explanatory Notes (EN) and the Compendium of Classification Opinions because
they are the official interpretation of the HTS, but they shall not be
treated as dispositive General Rules of Interpretation (GRIs). 54 Fed Reg
35127, 35128 (August 23, 1989).
The EN to Section XVII, heading 87.08, states this heading covers parts
and accessories of motor vehicles of headings 87.01 to 87.05 provided the
parts and accessories fulfil both the following conditions:
(i) They must be identifiable as being suitable for use solely or
principally with the above mentioned vehicles.
(ii) They must not be excluded by the provisions of the Notes to Section
XVII.
Note (B) indicates that parts of bodies and associated accessories
include the floor boards, sides, front or rear panels, luggage compartment;
... dashboards, etc.
The applicable subheading for the subject dashboard components 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