NY 865426: The tariff classification of an automotive air bag componentfrom Japan

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                       
                                   NY 865426

                                   Aug 8, 1991


CLA-2-87:S:N:N1:101-865426  

CATEGORY:  Classification

TARIFF NO.: 8708.99.5085  

Mr. Bill Hammons, Jr.
Cortez Customhouse Brokerage Co.
4950 West Dickman Road
Battle Creek, MI 49015

RE:  The tariff classification of an automotive air bag component
from Japan

Dear Mr. Hammons:

     In your letter dated July 18, 1991 you requested a tariff
classification ruling.  The importer of the component will be
Toyota Tsusho America, Inc., Battle Creek, MI, and the user of
the component will be Tokai Rika Automotive Components
Manufacturing, Inc., Jackson, MI.  You request a ruling on the
component both assembled and in a knocked-down condition.

     You have submitted a sample of the imported product which is
called an insert cloth assembly.  It consists of a polyester
fiber mesh (with a styrene butadiene rubber coating), a polyester
fiber strap, four plastic pieces, rivets, and an aluminum frame. 
The user of the product assembles the cloth material with the
aluminum and plastic parts.  This assembly is then used as the
structure of a molded air bag cover that is located in the
automobile steering wheel.  You indicate that the assembly is
used at the tearing area of the air bag when the bag is in
operation.

     General Rule of Interpretation 2 (a) states that "any
reference in a heading to an article shall be taken to include a
reference to that article incomplete or unfinished, provided
that, as entered, the incomplete or unfinished article has the
essential character of the complete or finished article.  It
shall also include a reference to that article complete or
finished (or falling to be classified as complete or finished by
virtue of this rule), entered unassembled or disassembled."
     
     The applicable subheading for the assembled and/or knocked-
down insert cloth assembly will be 8708.99.5085, Harmonized
Tariff Schedule of the United States (HTS), which provides for
other parts and accessories of motor vehicles.  The rate of duty
will be 3.1 percent ad valorem.   
     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.


                                    Sincerely,
                                   


                                    Jean F. Maguire
                                    Area Director
                                    New York Seaport