CLA-2-84:OT:RR:E:NC:1:110
Ms. Betty Gordon
Hyundai Motor America
10550 Talbert Ave.
Fountain Valley, CA 92728
RE: The tariff classification of a motor vehicle’s switch plate from South Korea.
Dear Ms. Gordon:
In your letter dated July 29, 2008, you requested a tariff classification ruling.
The merchandise under consideration is part number 93710-3M100-BR. The switch plate is a plastic frame with four individual openings, designed to hold four crash pad switches, three switches for various automotive options and one for adjusting the dash board instrumentation backlighting. Once the switches are installed into the switch plate, the assembly will be installed into an opening on the left hand side of a dash board. The switch plate will be color coded to match a variety of interior color options.
In your letter you suggested classification under subheading 8538.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), as molded parts of apparatus of headings 8535, 8536, or 8537. The switch plate, however, is not part of any of the switches, it is identifiable as a base for supporting switches that will be mounted into it. Had the base been imported with the switches installed, it would meet the terms of heading 8537, HTSUS.
The applicable subheading for the Motor Vehicle Switch Plate (P/N 93710-3M100-BR) will be 8538.10.0000, HTSUS, which provides for “Parts suitable for use solely or principally with the apparatus of heading 8535, 8536, or 8537: Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 8537, not equipped with their apparatus.” The general rate of duty will be 3.7 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.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 ruling, contact National Import Specialist Thomas Campanelli at (646) 733-3016.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division