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NY N019129




November 20, 2007

CLA-2-87:OT:RR:NC:N1:101

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.95.2000

Gustavo E. Cordova, President
Cordova Brokerage International, Inc.
1545 Goodyear Drive
El Paso, TX 79936-6022

RE: The tariff classification of airbags from Mexico

Dear Mr. Cordova,

In your letter dated October 25, 2007, you requested a tariff classification ruling on behalf of your client Key Safety Restraint Systems, Inc of Sterling Heights, Michigan.

The items concerned are four (4) finished and folded airbags ready to be installed to the inflator modules and one (1) airbag without mounting hardware attached.

The first item has been identified as a Driver Side Airbag. This airbag is designed to be fitted into the center of the steering wheel. The airbag is folded into a square and is constructed of nylon material. There is a black plastic ring on the back, which is used to secure four (4) mounting screws. The airbag measures (folded) 5 inches by 5 inches square and 2 inches high.

The second item has been identified as the Passenger Side Airbag. This airbag is designed to be fitted into the center of the passenger side dashboard. The airbag is folded into a rectangle and is constructed of nylon material. There is a brass colored rectangular metal piece on the back, which is used to secure eight (8) mounting screws. The airbag measures (folded) 10 inches by 5 inches square and 2 ¾ inches high.

The third item has been identified as a Side Curtain Airbag. This airbag is designed to protect the head and neck of the driver in the event of a side impact or rollover. The airbag deploys up from the vehicle’s door panel. The airbag is folded into a long rectangle and is constructed of nylon material. The airbag has black plastic molding with steel and plastic rivets and screws. The airbag measures (with molding) approximately 6 ¾ foot long by 2 ½ inches wide and 1 inch high.

The fourth item has been identified as a Side Impact Airbag. This airbag is designed to deploy very quickly and is installed in the seat frame. It provides combined head and chest protection and is normally used in instances where a side curtain airbag cannot be mounted. The airbag is not folded, nor is it equipped with mounting hardware. It is rectangular in shape and is constructed of nylon material. The airbag measures 14 inches long by 16 ½ inches wide and has no discernible thickness.

The applicable classification subheading for the Driver Side Airbag, Passenger Side Airbag, Side Curtain Airbag and Side Impact Airbag will be 8708.95.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Partsof motor vehicles : Other parts : Safety airbags ;parts thereof: Other: For other vehicles”. The rate of duty will be 2.5%.

The fifth item is a collection of various parts used in the mounting and construction of airbags. Ruling requests may only contain a maximum of five (5) items in order to be accepted. The items in a single request must be of the same class or kind. For example, a request concerning textile articles may not include items such as footwear [Code of Federal Regulations, Title 19, Part 177.2 (b) (2) (ii)]. Section XVII, Note 2 (b) of the HTSUS excludes “parts of general use”, as described in the Section XV Notes, from classification in Chapter 87. Many, if not all, of the parts submitted can be applied to general use and, therefore, would be excluded from classification as parts in Chapter 87.

If you decide to resubmit a request concerning the parts, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, Attn: Binding Rulings, One Penn Plaza, 10th Floor, New York, NY 10119-1199.

Products of Mexico classifiable under subheading 8708.95.2000, HTSUS, are currently entitled to duty-free treatment under the North American Free Trade Agreement (NAFTA) upon compliance with all applicable regulations. NAFTA, however, is subject to modification and periodic suspension which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on NAFTA, check our Web site at www.cbp.gov and search for the term "NAFTA".

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,

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