Ottawa, February 2, 1998
This memorandum outlines and explains the tariff classification of automotive door assemblies and stampings under subheading No. 8708.29 of the Customs Tariff.
1. Door assemblies provided for under tariff item Nos. 8708.29.20 collectively cover all doors for motor vehicles of heading Nos. 87.01 to 87.05 inclusive. This includes both complete and incomplete door assemblies with the exception of the units that are merely made up of the inner and outer stampings which are crimped together. These crimped units are classified under either tariff item No. 8708.29.11 or 8708.29.19 as stampings.
2. Door assemblies may incorporate such elements as interior crash bars, manual or power window mechanisms, and manual or electric locking systems. Interior decorative panelling may or may not be incorporated. The door assemblies may also include both handles and hinges for immediate installation on the motor vehicle body.
3. Stampings provided for under tariff item Nos. 8708.29.11 and 8708.29.19 cover all automotive body stampings (with the exception of bumper and bumper part stampings which are classified under subheading No. 8708.10). This includes commodities that may be in the form of single automotive stampings whether or not they are coated or have been otherwise further worked, such as when they are welded together with other stampings. Examples of units classified under these tariff items are stamped floors for vans, whether or not they have been further worked, complete hoods and truck lids, whether or not they incorporate locks and hinges, side body panels and other stamped body parts, whether or not they incorporate screws or bolts.
4. Under no circumstances should either door assemblies or stampings for motor vehicles of heading Nos. 87.01 to 87.05 inclusive be classified under either tariff item No. 8708.29.91 or 8708.29.99.
5. Body parts of moulded artificial plastic are not to be classified as stampings. If the moulded plastic body parts are not specifically provided elsewhere in the Customs Tariff, they are to be classified under either tariff item No. 8708.29.91 or 8708.29.99.
6. This memorandum only applies to the tariff classification of door assemblies and stampings under subheading No. 8708.29 of the Customs Tariff . It has no bearing on the administration of tariff item No. 9962.00.00.
7. Any questions concerning this matter should be directed to:
Transportation, Plastics and Specialty Products
Trade Policy and Interpretation Directorate
Customs and Trade Administration Branch
Revenue Canada
6th floor
Connaught Building
555 MacKenzie Avenue
Ottawa ON K1A 0L5
Trade Policy and Interpretation Directorate
Customs Tariff, tariff items 8708.29.11, 8708.29.19, 8708.29.20
HS 8708.29
SUPERSEDED MEMORANDA D
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