CLA-2-87:RR:NC:MM:101 I81035
Mr. Spiro Karras
Sandler & Travis Trade Advisory Services, Inc.
38345 Ten Mile Road
Farmington Hills, Michigan 48335
RE: The tariff classification of Round Plastic Wheel Caps from Italy
Dear Mr. Karras:
In your letter dated May 1, 2002 you requested a tariff classification ruling on behalf of your client Volkswagen of America.
You submitted samples as well as technical drawings of round plastic wheel caps.
You state that one of the wheel caps, Part Number 8D0601165B, has a Audi logo of four ringed circles on it and is about 5½” in diameter. It is for an aluminum road wheel that goes on an Audi A4 model automobile. The other wheel cap, Part Number 1J0601149G, has a prominent “VW” logo on it, is about 6½” in diameter, and is for a Volkswagen Jetta model automobile.
You state in your narrative that both items have both a decorative function and a practical utilitarian function vis-à-vis the road wheels they are used on. They clearly identify the manufacturer of the vehicle and add a touch of ornamentation to the wheels. They also serve a useful purposes in that they keep dirt and road debris out of the juncture of wheel and wheel hub.
The applicable subheading for the Round Plastic Wheel Caps will be 8708.70.6060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705:Road wheels and parts and accessories thereof: For other vehicles: Parts and accessories…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 646-733-3008.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division