CLA-2-87:OT:RR:NC:N2 206
Victor Jimenez Global Customs & Logistics LLC 9902 Crystal Court, Suite 108 Laredo, TX 78045 RE: The tariff classification of a gear shift boot and a transmission shift lock from Mexico Dear Mr. Jimenez: In your letter dated February 27, 2025, you requested a tariff classification ruling on behalf of your client, Atsumitec de México S.A. de C.V. The articles under consideration are a Gear Shift Boot and Transmission Shift Lock. The gear shift boot, part numbers H150-3A0-A830NH906L, H150-3A0-A830YR666L, H150-T20-A820-NH585L, H150-T20-A830-NH585L is used to cover the gear shifter lever in a passenger vehicle to protect it from dust, dirt, and debris while providing an aesthetically pleasing interior appearance. The gear shift boot is made with vinyl to simulate real leather. The transmission shift lock, part numbers ZH028-CA0-A810-08, ZH028-CA0-A810-08464, ZH028-TBT-H510-08 is a component within a gear selector mechanism that prevents the gear lever from being unintentionally shifting out of the “park” position. This is a safety feature on passenger vehicles with automatic transmissions to prevent accidental gear changes. The driver can select the desired gear by engaging the brake pedal to unlock the shift lock. The applicable subheading for the gear shift boot, part numbers H150-3A0-A830NH906L, H150-3A0-A830YR666L, H150-T20-A820-NH585L, H150-T20-A830-NH585L, will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other: Other.” The general rate of duty will be 2.5% ad valorem. The applicable subheading for the transmission shift lock, part numbers ZH028-CA0-A810-08, ZH028-CA0-A810-08464, ZH028-TBT-H510-08, will be 8708.99.6890, HTSUS, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other parts for power trains: Other.” The general rate of duty will be 2.5% ad valorem.
Products of Mexico as provided by heading 9903.01.01 in Section XXII, Chapter 99, Subchapter III, U.S. Note 2(a), HTSUS, other than products classifiable under headings 9903.01.02, 9903.01.03, 9903.01.04, and 9903.01.05, HTSUS, will be subject to an additional 25 percent ad valorem rate of duty.? At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.01, in addition to subheadings 8708.99.8180 and 8708.99.6890, HTSUS, listed above. Articles that are entered free of duty under the terms of general note 11 to the HTSUS (U.S.-Mexico-Canada Agreement (USMCA)), including any treatment set forth in subchapter XXIII of Chapter 98 and subchapter XXII of chapter 99 of the HTSUS, will not be subject to the additional ad valorem duties provided for in heading 9903.01.01. If your product is entered duty free as originating under the USMCA, you must report heading 9903.01.04, HTSUS, in addition to subheading 8708.99.8180; 8708.99.6890, HTSUS. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack Director National Commodity Specialist Division