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NY D81206

August 27, 1998

CLA-2-87:RR:NC:MM:101 D81206


TARIFF NO.: 8708.29.5060

Mr. Bennett Johnson
Nissin Customs Service, Inc.
1580 West Carson St.,
Long Beach, CA 90810

RE: The tariff classification of meter hood, case and cover from Japan.

Dear Mr. Johnson:

In your letter dated August 6, 1998 you requested a tariff classification ruling.

The items you request ruling are item number 3) meter hood, 7) case, and 10) cover as indicated on the drawings you attached to your request. They are parts of instrument clusters used in motor cycles and automobiles.

Regarding your claim of classification in 9029.90.80, the parts provision within the heading which applies to complete panels which contain instruments including a speedometer, you mistakenly assume that all elements of a composite good, including those classified under the heading of the element which is the last to appear in the HTS among those which equally merit consideration as providing the whole with its "essential character" are parts of that composite good when imported separately. This is often not the case. For example, the glass spice jars and the wooden rack, cited as a composite good to be classified under one classification in Explanatory Note (EN) IX to General Rule of Interpretation 3-b, would be classified in different headings if imported in separate shipments.

Here, the case and the front and back covers will be permanently affixed to the vehicle. In fact, we assume that the case will remain affixed to the vehicle even if instruments are removed for either upgrade or repair. It is true that the instruments, in turn, will be secured to the openings in the case and that the instruments need to be attached to a fixed object in the vehicle so that their displays will remain at a convenient angle to the operator.

Although the ENs to 9029 do not address a similar issue, the ENs to 9005, another heading covered by Note 2-b to Chapter 90, distinguishes between telescope tubes and housings, which are parts or accessories, and superstructures, such as platforms, used for installing the instruments, which are not. Analogously, we believe your imports are not parts or accessories of the instruments that are inserted in them, but of the vehicles to which they will be permanently attached.

The applicable subheading for the meter hood, case, and cover will be 8708.29.5060, 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 of bodies (including cabs): Other: other...other. The rate of duty will be 2.6% 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 Robert DeSoucy at 212-466-5667.


Robert B. Swierupski

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