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NY E87749




October 15, 1999

CLA-2-87:RR:NC:MM:101 E87749

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.99.7360

Ms. Judy L. Cook
Customs Specialist
TG Missouri Corporation
2200 Plattin Road
Perryville, Missouri 63775

RE: The tariff classification of automotive Dampener and Boss from Japan

Dear Ms Cook:

In your letter dated September 13, 1999 you requested a tariff classification ruling.

You submitted photographs of an automotive Dampener and Boss which are components of Steering Wheels.

You also requested a tariff classification ruling for various parts of steering wheels which are pictured (photographs submitted) at various stages of completion. You indicate that some of the assemblies may be exported to both NAFTA and non-NAFTA countries. Those parts are:

· Polyurethane Wheel with Cruise Switch and Lower Cover, armature exposed. No country of origin indicated. · Polyurethane Wheel with Horn Buttons, Cruise Switch and lower Cover. No country of origin indicated. · Worm Gear which attaches the Steering Wheel to the Steering Column. No country of origin indicated. · Base Wheel/Armature. Country of origin: USA. · Steering Wheel with Switches/Air Bag. Country of origin: USA. · Lower Cover. Country of origin: USA.
· Air Bag Cover on Steering Wheel. Country of origin: USA.

The applicable subheading for the automotive Dampener and Boss will be 8708.99.7360, 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: Parts for steering systemsOther. The rate of duty will be 2.5% ad valorem.

We are unable to give you a tariff classification for the Polyurethane Wheel with Cruise Switch and Lower Cover, armature exposed, the Polyurethane Wheel with Horn Buttons, Cruise Switch and Lower Cover, and the Worm Gear as we do not know the Country of origin of these items.

You also have requested an advance ruling under Article 509 of the North American Free Trade Agreement and 19CFR 181.91.

The goods that are the subject of this request are various automotive parts manufactured by TG (U.S.A.):

· Base Wheel/Armature. Country of origin: USA. · Steering Wheel with Switches/Air Bag. Country of origin: USA. · Lower Cover. Country of origin: USA.
· Air Bag Cover on Steering Wheel. Country of origin: USA.

You state that some of the assemblies may be exported to NAFTA countries.

Article 509 of the NAFTA states in pertinent part that:

Each Party shall, through its customs administration, provide for the expeditious issuance of written advance rulings, prior to importation of a good into its territory, to an importer in its territory or an exporter or a producer in the territory of another Party, on the basis of the facts and circumstances presented by such importer, exporter or producer of the good. (Emphasis supplied).

Thus, a Party may issue a NAFTA advance ruling to an importer in its territory, or an exporter or a producer in the territory of another Party, prior to an importation of a good into its territory. The term "good" in this context is a reference to the article which is the subject of the NAFTA advance ruling request. In addition, Article VII, Regulatory Standards for Implementation of the North American Free Trade Agreement (standards document), issued pursuant to Article 511 of the NAFTA, indicates that a Party shall issue an advance ruling to a producer in the territory of another Party of a "material" that will be used in the production of a "good" imported into the United States.

Part 181 of the Customs Regulations (19 CFR 181) implements the provisions of Article 509 and the standards document. Pursuant to 19 CFR 181.92(b)(5), an importer in the United States, an exporter or producer of a "good" in Canada or Mexico, or a Canadian or Mexican producer of certain "materials" which will be used in the production of a "good" imported into the United States, may request a NAFTA advance ruling from U.S. Customs.

Under the facts set forth above, TG (U.S.A.) Corporation is not an importer in the United States of the automotive parts. Also, none of these automotive parts are "materials" produced in Mexico or Canada which will be used for the production of a "good" imported into the United States. In view of the foregoing, the circumstances of this transaction do not permit the issuance of a NAFTA advance ruling by the United States.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 212-637-7035.

Sincerely,

Robert B. Swierupski
Director,

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