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NY F89806

July 20, 2000

CLA-2-87:RR:NC:MM:101 F89806


TARIFF NO.: 3926.30.5000, 8708.99.8080

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

RE: The tariff classification of a motor vehicle Headlight Mount Plate from Germany and Headlight Adjuster from the Czech Republic

Dear Mr. Resetar:

In your letter dated July 13, 2000 you requested a tariff classification ruling.

You submitted diagrams of both parts from your electronic parts catalog as well as a sample of the Headlight Adjuster.

The Headlight Mount Plate is an injection molded plastic panel approximately 12"L x 10"W x 1"H. Its function is to act as a mounting for the headlamp unit to attach to the interior front fender. The rear of the Mount Plate connects directly to the fender, however the front of the Mount Plate connects via two Headlight Adjusters.

The Headlight Adjuster, as imported, has been provided to us disassembled and is identified as Part Number 996.631.077.00. It is made up of three hex nuts, a 33-mm stud and an adjustment wheel. All components are made of steel. The Headlight Adjuster is used to manually aim the headlight units.

The applicable subheading for the Headlight Mount Plate will be 3926.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Fittings for furniture, coachwork or the like: Other. The rate of duty will be 5.3% ad valorem.

The applicable subheading for the Headlight Adjuster will be 8708.99.8080, 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: OtherOther. 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.


Robert B. Swierupski

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