CLA-2-87:RR:NC:MM:101 R01876

Mr. Robert J. Resetar
Porsche Cars North America, Inc.
980 Hammond Drive
Suite 1000
Atlanta, Georgia 30328

RE: The tariff classification of automotive Cable Guides from Germany

Dear Mr. Resetar:

In your letter dated May 2, 2005 you requested a tariff classification ruling.

You submitted a page from your electronic parts catalog of automotive Cable Guides. These cable guides are plastic channels that have, for the most part, a C-shaped cross section. Their function is to route electrical harnesses or cables around various locations of the automobile. The illustration that you have provided shows two guides that mount to the interior walls of the engine compartment (rear mounted engine). These guides hold the engine cable harness away from the engine, thereby providing a protective function as well, and route it to other areas of the vehicles, which may connect to other components such as switches, sensors or control units.

The applicable subheading for the automotive Cable Guides will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other…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