CLA-2-87:OT:RR:E:NC:N1:101
John P. Smirnow, Counsel
Pisani & Roll LLP
1629 K Street, NW, Suite 300
Washington, DC 20006-1631
RE: The tariff classification of a truck cab frame from Japan
Dear Mr. Smirnow,
In your letter dated April 13, 2009, you requested a tariff classification ruling on behalf of your client, Hino Motors Manufacturing U.S.A., Inc. of Farmington Hills, Michigan.
The item under consideration is a square-shaped, metal Truck Cab Frame which will be utilized in the production of a conventional-style truck body. The Frame is an assembly of stampings not yet fitted with other truck body parts. Upon importation, you state that it will be fitted with the following parts: doors, fenders, hood, roof air deflector and bumpers. In addition to a photograph of the item as imported, you provided a photograph of the completed truck body.
The applicable classification subheading for the Truck Cab Frame will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of … motor vehicles … : Other parts … of bodies (including cabs): Other: Other: Other.” The rate of duty will be 2.5%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/.
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 Richard Laman at 646-733-3017.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division