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NY 865426

Aug 8, 1991



TARIFF NO.: 8708.99.5085

Mr. Bill Hammons, Jr.
Cortez Customhouse Brokerage Co.
4950 West Dickman Road
Battle Creek, MI 49015

RE: The tariff classification of an automotive air bag component from Japan

Dear Mr. Hammons:

In your letter dated July 18, 1991 you requested a tariff classification ruling. The importer of the component will be Toyota Tsusho America, Inc., Battle Creek, MI, and the user of the component will be Tokai Rika Automotive Components Manufacturing, Inc., Jackson, MI. You request a ruling on the component both assembled and in a knocked-down condition.

You have submitted a sample of the imported product which is called an insert cloth assembly. It consists of a polyester fiber mesh (with a styrene butadiene rubber coating), a polyester fiber strap, four plastic pieces, rivets, and an aluminum frame. The user of the product assembles the cloth material with the aluminum and plastic parts. This assembly is then used as the structure of a molded air bag cover that is located in the automobile steering wheel. You indicate that the assembly is used at the tearing area of the air bag when the bag is in operation.

General Rule of Interpretation 2 (a) states that "any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled."

The applicable subheading for the assembled and/or knocked- down insert cloth assembly will be 8708.99.5085, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of motor vehicles. The rate of duty will be 3.1 percent ad valorem.
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.


Jean F. Maguire
Area Director

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