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January 20, 1999

CLA-2-83:RR:NC:N1:113 D86142


TARIFF NO.: 8310.00.0000

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

RE: The tariff classification of motor vehicle insignias from Germany

Dear Mr. Resetar:

In your letter dated December 16, 1998, you requested a tariff classification ruling.

The merchandise is a Porsche insignia for a motor vehicle. The insignia which reads 2.4 is constructed of aluminum numbers mounted on a plastic base. It mounts on the rear body panel of a motor vehicle.

In your letter, you suggest that the insignia may be classifiable in Chapter 87 as a part of a motor vehicle. The classification of merchandise under the Harmonized Tariff Schedules is governed by the General Rules of Interpretation (GRI's). GRI 1, HTS states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes..." Chapter 87 falls within Section XVII. Note 2(b) to that Section states that “the expressions parts and parts and accessories do not apply to the following articles, whether or not they are identifiable as for the goods of this section: (b) Parts of general use, as defined in note 2 to section XV, of base metal (section XV) or similar goods of plastics (chapter 39).” Among the articles defined by note 2 to Section XV as parts of general use is articles of heading 8310. It is therefore necessary to consider whether the insignia falls within that heading. In the opinion of this office, the essential character of this insignia is provided by the base metal numbers.

The applicable subheading for the insignia will be 8310.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sign plates, name plates, address plates and similar plates, numbers, letters and other symbols, of base metal. The rate of duty will be free.

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 James Smyth at 212-466-2084.


Robert B. Swierupski

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