N035802

September 2, 2008

CLA-2-87:OT:RR:E:NC:N1:101

CATEGORY: Classification

TARIFF NO.: 8708.29.5060; 8512.20.4040; 8479.89.6500

Betty Gordon, Customs Administrator

Hyundai Motor America

10550 Talbert Ave

Fountain Valley, CA 92728-6031

RE: The tariff classification of automotive parts from South Korea

Dear Ms. Gordon,

In your letter dated August 14, 2008, you requested a tariff
classification ruling.

The items concerned are four (4) parts used in the construction of the
2009 Genesis motor vehicle.

![](media/image1.png){width="1.7027777777777777in"
height="1.5069444444444444in"}The first item is the Trim Assy-Package
Tray without HMS (High-Mounted Stop Lamp), Part Number 85610-3M500-BR.
This item is a rectangular tray with mounting brackets that has three
(3) rectangular grilles covering three (3) cut-outs in the body of the
Tray; the cut-outs are for two (2) speakers and one (1) woofer. The Tray
is mounted between the rear seat of the motor vehicle and the rear
windshield. You state in your Ruling Request that it is constructed of
metal and molded plastic covered in a layer of foam and topped with
color coded fabric.

The applicable classification subheading for the Trim Assy-Package Tray
without HMS (Part No. 85610-3M500-BR) will be 8708.29.5060, Harmonized
Tariff Schedule of the United States (HTSUS), which provides for "Parts
... of ... motor vehicles ... : Other parts ... of bodies ... : Other:
Other: Other". The rate of duty will be 2.5%.

The second item is the Trim Assy-Package Tray with HMS, Part Number
85620-3M600-BR. It is identical, in both composition and function, to
the Trim Assy-Package Tray without HMS (High-Mounted Stop Lamp), Part
Number 85610-3M500-BR, described previously in this Ruling except that
it includes the High-Mounted Stop Lamp Assembly (Part No. 92750A) and
has an extended, horizontal lip at its rear. The HMS is a rectangular
lamp with an attached insulated wire that has an electrical connector on
its end; it is located on the extended, rear lip of the Trim
Assy-Package Tray with HMS, Part Number 85620-3M600-BR and its function
is to illuminate when a vehicle's brakes are engaged.

![](media/image2.png){width="1.3118055555555554in"
height="1.5069444444444444in"}

In your Request, you propose classification of the Trim Assy-Package
Tray with HMS, Part Number 85620-3M600-BR, in subheading 8512.20.4040 of
the Harmonized Tariff Schedule of the United States (HTSUS) which
provides for "Electrical ... signaling equipment ... of a kind used for
... motor vehicles ... : Other ... visual signaling equipment: Visual
signaling equipment: For \[motor vehicles principally designed for the
transport of persons\]".

Classification of goods in the Harmonized Tariff Schedule of the United
States (HTSUS) is governed by the General Rules of Interpretation
(GRIs). GRI 1. states " \... classification shall be determined
according to the terms of the headings and any relative section \...
notes ...".

General Note 3. (h) (vi) to the HTSUS states, " \... a reference to
"headings" encompasses subheadings indented thereunder.".

Subheading 8512.20.4040 of the HTSUS provides for "Electrical ...
signaling equipment ... of a kind used for ... motor vehicles ... :
Other ... visual signaling equipment: Visual signaling equipment: For
\[motor vehicles principally designed for the transport of persons\]" .
This subheading is the appropriate classification number for the HMS
(High-Mounted Stop Lamp) if imported separately. Subheading 8708.29.5060
of the HTSUS provides for "Parts...of...motor vehicles...: Other
parts...of bodies...: Other: Other: Other". This subheading is the
appropriate classification number for the Trim Assy-Package Tray
excluding the HMS which serves to house two (2) speakers and one (1)
woofer.

Note 1.(l) to Section XVI ( ... ELECTRICAL EQUIPMENT ...) states "This
section does not cover: Articles of \[classifiable in\] section XVII
(VEHICLES ... ).".

The Explanatory Notes (ENs) to the Harmonized Commodity Description and
Coding System, which represent the official interpretation of the tariff
at the international level, facilitate classification under the HTSUS by
offering guidance in understanding the scope of the headings and the
GRIs.

EN **Section XVII** (III) (B) (1) \[**PARTS AND ACCESSORIES,**
**Criterion of sole or principal use,** **Parts and accessories
classifiable both in Section XVII and in another Section.\]** states
"The effect of Note 3 (to Section XVII, HTSUS \[VEHICLES ... \]) is
therefore that when a part or accessory can fall in one or more other
Sections \[of the HTS\] as well as in Section XVII, its final
classification is determined by its **principal use**.".

You state in your Ruling Request that the Trim Assy-Package Tray with
HMS, Part Number 85620-3M600-BR, will be used in a "2009 Genesis motor
vehicle", therefore its classification is determined to be in Section
XVII (VEHICLES ... ) and not in Section XVI ( ... ELECTRICAL EQUIPMENT
... ).

The applicable classification subheading for the Trim Assy-Package Tray
with HMS (Part No. 85620-3M600-BR) will be 8708.29.5060, HTSUS, which
provides for "Parts ... of ... motor vehicles ... : Other parts ... of
bodies ... : Other: Other: Other". The rate of duty will be 2.5%.

The third item is identified as the "Trim Assy-Package Tray RR", Part
Number 85625-3M500-BR. This item is a hanger-shaped piece of molded
plastic with brackets that, in its entirety, is color-coded to match the
interior of the vehicle. The Tray serves as a "lip" that is attachable
to the Trim Assy-Package Tray without HMS, Part No. 85610-3M500-BR, and
has an indentation in its center for placement of the HMS, which is
included.

![](media/image3.png){width="2.420138888888889in" height="1.5in"}

The applicable classification subheading for the Trim Assy-Package Tray
RR will be 8512.20.4040, HTSUS, which provides for "Electrical ...
signaling equipment ... of a kind used for ... motor vehicles ... :
Other ... visual signaling equipment: Visual signaling equipment: For
... \[motor vehicles principally designed for the transport of
persons\]". The rate of duty will be 2.5%.

![](media/image4.png){width="2.0722222222222224in" height="1.5in"}The
final item is identified as the Sunshade Assy-RR, Part Number
85690-3M000. This item is a cloth screen inside a frame, which contains
an electric, DC motor of approximately 48 watts, that can be raised or
lowered using a switch. It mounts adjacent to the rear windshield and is
used to protect a vehicle's interior and occupants from the sunlight,
while still allowing the driver of the vehicle to see through the rear
windshield.

In your Request, you propose classification of the Sunshade Assy-RR in
subheading 8708.29.5060 of the HTSUS which provides for "Parts ... of
... motor vehicles ... : Other parts ... of bodies ... : Other: Other:
Other".

Classification of goods in the Harmonized Tariff Schedule of the United
States (HTSUS) is governed by the General Rules of Interpretation
(GRIs). GRI 1. states " \... classification shall be determined
according to the terms of the headings and any relative section ...
notes ... ".

Note 2.(e) to Section XVII (Vehicles) states "The expressions
"[parts]{.underline}" and "[parts and accessories]{.underline}" do not
apply to the following articles, whether or not they are identifiable
with goods of this section: ... Machines or apparatus of headings 8401
to 8479, or parts thereof ... ".

The Explanatory Notes (ENs) to the Harmonized Commodity Description and
Coding System, which represent the official interpretation of the tariff
at the international level, facilitate classification under the HTSUS by
offering guidance in understanding the scope of the headings and the
GRIs.

EN **Section XVII** (III) (C) \[**PARTS AND ACCESSORIES,** **Parts and
accessories covered more specifically elsewhere in the Nomenclature**
(HTS)\] states "Parts and accessories, even if identifiable as for the
articles of this Section, are **excluded** if they are covered more
specifically by another heading elsewhere in the Nomenclature ... ".

General Note 3. (h) (vi) to the HTSUS states " \... a reference to
"[headings]{.underline}" encompasses subheadings indented thereunder.".

The applicable classification subheading for the Sunshade Assy-RR (Part
Number 85690-3M000) will be 8479.89.6500, HTSUS, which provides for "
... mechanical appliances having individual functions ... : Other ...
mechanical appliances: Other: Electromechanical appliances with
self-contained electric motor: Other". The rate of duty will be 2.8%.

Duty rates are provided for your convenience and are subject to change.
The text of the most recent Harmonized Tariff Schedule of the United
States and the accompanying duty rates are provided on the World Wide
Web at http://ww.usitc.gov /tata/hts/.

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 Trim Assy-Package Tray
without HMS, the Trim Assy-Package Tray with HMS or the Trim
Assy-Package Tray RR, contact National Import Specialist Richard Laman
at 646-733-3017. If you have any questions regarding the Sunshade
Assy-RR, contact National Import Specialist Patricia O'Donnell at
646-733-3011.

Sincerely,

Robert B. Swierupski

Director

National Commodity Specialist Division