CLA-2-87:OT:RR:NC:N1:101
Justine Bacani, Customs Specialist II
Mitsubishi Motors North America, Inc.
6400 Katella Avenue
Cypress, CA 90630-5208
RE: The tariff classification of a dashboard component from Japan
Dear Ms. Bacani,
In your letter dated April 25, 2011, you requested a tariff classification ruling.
The item under consideration has been identified as a Heater Control Panel (Part # MR559486). You state in your request that it is a rectangular, molded plastic bezel designed to be mounted on the dashboard of an automobile to enclose the knobs and levers that regulate the interior climate control. Per your description and the submitted diagram and photograph, it has a rectangular slot on the top to fit over the AM/FM radio/CD controls, three (3) circular holes to fit over a temperature control lever knob, a fan blower control level knob and an air/heater control lever knob. It also has a small, rectangular slot at the bottom to fit over push-button lever control knobs for the defroster, air conditioner and air re-circulation control. The Panel is designed to match the interior trim of the automobile and comes in the following colors: black, gray or tan.
The applicable classification subheading for the Heater Control Panel (Part # MR559486) 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