CLA-2-90:RR:NC:N1:105 I83530

Ms. Mary Elizabeth Strom
American Honda Motor Co., Inc.
1919 Torrance Boulevard
Torrance, CA 90501-2746

RE: The tariff classification of instrument panel cover from Japan

Dear Ms. Strom:

In your letter dated July 3, 2002, you requested a tariff classification ruling. Your letter responds to the questions we asked in NYRL I81340-105, dated May 29, 2002.

In Honda’s letter dated April 11, 2002, it was stated, regarding the 37102-MV9-601, “The item is made of glass.”

However, in your letter, you state , “This piece is of plastic.” The sample you have now submitted is plastic so we take it that the description as “glass” in the previous letter is an error. Thus, our questions relating to Note 1-e to HTS Chapter 90 are moot.

The sample appears to have a use similar to that for the one we ruled upon in I81340. Therefore, we agree that, following the principles of HRL 962895 JAS, 1-3-00, the applicable subheading for the 37102-MV9-601 will be 9029.90.8040, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of speedometers and tachometers. The rate of duty will be free.

The sample is being returned to you in a separate mailing.

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 J. Sheridan at 646-733-3012.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division