United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 NY Rulings > NY 877160 - NY 877402 > NY 877318

Previous Ruling Next Ruling
NY 877318




August 20, 1992

CLA-2-87:S:N:N1:101-877318

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.29.0060

Mr. Earl A. Roberts
Richard L. Jones
Customhouse Broker
P O. Box 970
Tecate, CA 92080

RE: The tariff classification of an automobile nose bra from Mexico

Dear Mr. Roberts:

In your letter dated June 12, 1992, received in this office on August 14, 1992, you requested a tariff classification ruling. The letter is submitted on behalf of your client Safariland, Inc.

The imported product is an automobile nose bra that is made of an outer cotton/inner combination material. The nose bra covers the front end of an automobile. It has an opening for the headlights and the radiator area. The product is attached to the vehicle by means of straps. The nose bra is used to protect the vehicle from rocks, gravel and other road hazards that could possibly disfigure, blemish or damage the front of the vehicle.

In a telephone conversation with this office your company indicated that the material is cut at your client's U.S. facility, and that the operation in Mexico will consist solely of assembly from U.S. components. The assembly operation consists of sewing the material.

The applicable subheading for the automobile nose bra 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.

Subheading 9802.00.80, HTS, provides a partial duty exemption for articles assembled abroad in whole or in part of fabricated components, the product of the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape, or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process such as cleaning, lubricating, and painting.

All three requirements of subheading 9802.00.80, HTS, must be satisfied before a component may receive a duty allowance. An article entered under subheading 9802.00.80, HTS, is subject to duty upon the full value of the imported assembled article less the cost or value of such U.S. components, upon compliance with the documentary requirements of section 10.24 of the Customs Regulations (19 CFR 10.24). If you have any questions regarding subheading 9802.00.80, HTS, please address your request to U.S. Customs Service, Office of Regulations and Rulings, 1301 Constitution Ave., N.W., Washington, D.C. 20229-0001.

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

Previous Ruling Next Ruling

See also: