OT:RR:CTF:EMAIN H323227 PF
Paula Messer
AutoNation, Inc
200 SW 1st Avenue, Suite 1100
Fort Lauderdale, FL 33301
RE: Modification of NY N302213, dated February 14, 2019; Tariff classification of bumper energy absorbers, bumper extensions, and bumper reinforcements
Dear Ms. Messer:
On February 14, 2019, U.S. Customs and Border Protection ("CBP") issued to you New York Ruling Letter ("NY") N302213. It concerned the tariff classification of bumper energy absorbers, bumper extensions, and bumper reinforcements under the Harmonized Tariff Schedule of the United States ("HTSUS"). We have reviewed NY N302213 and determined that it is partially in error. For the reasons set forth below, we are modifying that ruling with respect to the classification of bumper energy absorbers, bumper extensions, and bumper reinforcements. The remaining analysis of N302213 remains unchanged.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. No. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed action was published on September 13, 2023, in Volume 57, Number 33, of the Customs Bulletin. No comments were received in response to this notice.
FACTS:
In NY N302213, the subject bumper energy absorbers, bumper extensions, and bumper reinforcements were described as follows:
The bumper energy absorbers are designed to absorb impact in case of a collision, while effectively protecting other components, thus preventing more serious injuries and physical damage to the vehicle's structure. The bumper energy absorbers, which are also called impact absorbers or bumper cores, are constructed of either foam or plastic, and must be replaced if damaged.
The bumper extensions function as a shield of protection to the bumper, which can get easily scratched or chipped when exposed to harsh road elements. They also provide a stylish accent and are placed on the driver's and passenger's sides of the vehicle's front and rear bumpers.
The bumper reinforcements are designed to reinforce the bumper assembly by fortifying and shielding the bumper from severe damage. They also keep the bumper from denting and crumpling, and are composed of either aluminum, steel, or plastic.
In NY N302213, CBP classified the bumper energy absorbers, bumper extensions, and bumper reinforcements in subheading 8708.29.51, HTSUS, which provides for "Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other."
ISSUE:
Whether the bumper energy absorbers, bumper extensions, and bumper reinforcements are classified as parts of bumpers of subheading 8708.10.60, HTSUS, or as other auto parts and accessories of subheading 8708.29.51, HTSUS.
LAW AND ANALYSIS:
Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation ("GRIs") and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation ("AUSR"). The GRIs and the AUSR are part of the HTSUS and are considered statutory provisions of law for all purposes.
GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. GRI 6 requires that the classification of goods in the subheadings of headings shall be determined according to the terms of those subheadings, and any related subheading notes, and mutatis mutandis to the GRIs 1 through 5.
The HTSUS subheadings under consideration are as follows:
8708 Parts and accessories of the motor vehicles of headings 8701 to 8705:
8708.10 Bumpers and parts thereof:
8708.10.60 Parts of bumpers.
Other parts and accessories of bodies (including cabs):
8708.29 Other:
8708.29.51 Other.
There is no dispute that the subject bumper energy absorbers, bumper extensions, and bumper reinforcements are classified in heading 8708, HTSUS. The issue is in this case is the classification of the bumper energy absorbers, bumper extensions, and bumper reinforcements at the subheading level. As a result, GRI 6 applies. Specifically, before determining whether the instant merchandise is properly classified under the provision for "other parts and accessories of bodies (including cabs)" (emphasis added), we must address whether the instant articles constitute "bumpers and parts thereof" (emphasis added) of subheading 8708.10.
In NY N302213, CBP stated that the subject energy absorbers were designed to absorb impact in case of a collision, while effectively protecting other components, thereby preventing more serious injuries and physical damage to the vehicle's structure. In addition, the subject bumper extensions functioned as a shield of protection to the bumper. Moreover, the subject bumper reinforcements were designed to reinforce the bumper assembly by fortifying and shielding the bumper from severe damage and keeping the bumper from denting and crumbling.
Based on the foregoing, we find that the energy absorbers, bumper extensions, and bumper reinforcements absorb impact and provide rigidity and protection to the bumper, which are integral to the function of motor vehicle bumpers. Therefore, they are indeed prima facie classifiable under subheading 8708.10.60, HTSUS, as parts of bumpers. Because subheading 8708.10.60 is superior to the provision for "other parts and accessories of bodies (including cabs)", supra., there is no need to address whether the instant merchandise falls under the scope of subheading 8708.29. Classification of the instant merchandise in subheading 8708.10.60 is consistent with Headquarters Ruling Letter 964662, dated March 25, 2002, where CBP classified a support assembly that was a piece of steel attached to the rear bumper of a vehicle, which had the purpose of stabilizing a vehicle's rear bumper as a part of a bumper in subheading 8708.10.60, HTSUS.
HOLDING:
By application of GRIs 1 and 6, the bumper energy absorbers, bumper extensions, and bumper reinforcements are classified in heading 8708, HTSUS, specifically subheading 8708.10.60, HTSUS, which provides for "Parts and accessories of the motor vehicles of headings 8701 to 8705: Bumpers and parts thereof: Parts of bumpers." The column one, general rate of duty is 2.5 percent ad valorem.
Duty rates are subject to change. The text of the most recent HTSUS and the accompany duty rates are provided at www.usitc.gov. A copy of this ruling letter should be attached to the entry documents filed at the time the goods are entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the CBP officer handling the transaction.
EFFECT ON OTHER RULINGS:
NY N302213, dated February 14, 2019, is hereby MODIFIED.
In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Yuliya A. Gulis, Director
Commercial and Trade Facilitation Division