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NY F84348




April 4, 2000

CLA-2-42:RR:NC:TA:341 F84348

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.12.2020

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

RE: The tariff classification of a “Trunk Lid Storage Case Kit” from Germany.

Dear Mr. Resetar:

In your letter dated March 13, 2000, you requested a tariff classification ruling for a “Trunk Lid Storage Case Kit”.

The subject article is identified as “Trunk Lid Storage Case Kit”. It consists of a molded plastic trunk and aluminum hardware for mounting to the rear of a “Boxster” type Porsche vehicle. The trunk has a carry handle and various fittings. A brake light is integrated in the upper shell half of the trunk. The trunk is of the same class or kind as the enumerated articles of heading 4202, Harmonized Tariff Schedules (HTS) which includes the eo nomine “trunks”.

You have suggested that the trunk be classified with the tariff provision 8708.29.5060, HTS, which provides for parts and accessories of motor vehicles. It is an accepted practice that imported articles is classified within the provision it is most specifically provided and according to all Notes of the HTS. A provision for “Parts and Accessories” is a lesser provision than that of heading 4202. In addition heading 8708, Explanatory Note III (c) excludes containers of heading 4202 from the provision for parts and accessories.

The “Trunk Lid Storage Case Kit” consisting of the travel trunk and its mounting hardware are classified within 4202.12.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases and similar containers, with outer surface of plastics, structured, rigid on all sides. The rate of duty will be 20 percent 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 Kevin Gorman at 212-637-7091.

Sincerely,

Robert B. Swierupski
Director,

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