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April 19, 1999

CLA-2-87:RR:NC:MM:101 D89749

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.29.5060, 8708.99.6100

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

RE: The tariff classification of Driver Side, Passenger Side, and Seat Airbag Units from Germany

Dear Mr. Resetar:

In your letter dated March 12, 1999 you requested a tariff classification ruling.

You supplied a diagram from your parts microfiche system illustrating two of the three parts in question: Driver Side and Passenger Side Airbag Units (figures #1 & #2). The Seat Airbag Unit is not pictured.

You state that the airbags in question are the typical units found on most motor vehicles produced today. They are part of the Supplemental Restraint System. The Airbag Unit is an assembly of four basic components: igniter, pyrotechnic material, inflatable bag made of a rubberized textile material, and a housing that holds all the components.

In the event of a collision, an electro-mechanical deceleration switch is activated, sending an electric current to the airbag igniter that ignites the pyrotechnic material, which in turn generates a gas that deploys the bag.

All three airbag units are constructed and operate in the same manner. The only difference is the shape of the unit and the location within the automobile. The Driver Side Airbag is located in the center of the steering wheel. The Passenger Side Airbag is located in the dashboard immediately above the glove compartment. The Seat Airbag is located on the outer edge of the two front seat backrests.

The applicable subheading for the Driver Side Airbag will be 8708.99.6100, 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: Other: Other: Other: Airbags. The rate of duty will be 2.5% ad valorem.

The applicable subheading for the Passenger Side Airbag 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 2.5% ad valorem.

The applicable subheading for the Seat Airbag will be 8708.99.6100, 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: Other: Other: Other: Airbags. The rate of duty will be 2.5% 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 DeSoucey at 212-637-7035.

Sincerely,

Robert B. Swierupski
Director,

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