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April 21, 1999

CLA-2-87:RR:NC:MM:101 E80839

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.99.6100, 8708.99.7360

Ms. Judy L Cook - Customs specialist
TG(U.S.A.)Corporation
2200 Plattin Road
Perryville, MO 63775

RE: The tariff classification of an Airbag cover with switch plates attached, and an Airbag cover with switch plates attached and complete airbag mounted to the cover

Dear Ms. Cook:

In your letter dated April 6, 1999 you requested a tariff classification ruling.

You submitted a sample of the Airbag cover with switch plates attached. You did not submit a sample or provide any literature, brochures, etc. of the Airbag cover with switch plates attached and complete airbag mounted to the cover.

The applicable subheading for the Airbag cover with switch plates attached will be 8708.99.7360, 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: Parts for steering systems...Other.

The applicable subheading for the Airbag cover with switch plates attached and complete airbag mounted to the cover 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.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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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