CLA-2-87:OT:RR:NC:N2:206
Paula Messer
AutoNation, Inc
200 SW 1st Avenue, Suite 1100
Fort Lauderdale, FL 33301
RE: The tariff classification of bumper components from Taiwan
Dear Ms. Messer:
In your letter dated December 11, 2018, you requested a tariff classification ruling.
The items under consideration have been identified as Bumper Retainers, Bumper Energy Absorbers, Bumper Extensions, and Bumper Reinforcements, used in passenger vehicles.
The bumper retainers, constructed of either metal or plastic, are simple parts that are mounted on the upper or lower portion of the bumper or bumper cover. They function to hold the bumper firmly in place. They also provide support and absorb energy during impact. The retainers can also enhance the look of a vehicle giving it a customized shape and body.
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.
The applicable subheading for Bumper Retainers, if made of base metal, will be 8302.30.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal; and base metal parts thereof: Other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof: Of iron or steel, of aluminum or of zinc: Other." The general rate of duty will be 2% ad valorem.
The applicable subheading for Bumper Energy Absorbers, Bumper Extensions, and Bumper Reinforcements will be 8708.29.5060, 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: Other." The general rate of duty will be 2.5% 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 https://hts.usitc.gov/current.
This office is precluded from ruling on the bumper retainers made of plastic, as it involves a consideration of whether the bumper retainers made of plastic may be classifiable within tariff heading 3926, HTSUS, or heading 8708, HTSUS.
Section 177.7 of the Customs Regulations (19 C.F.R. 177.7) provides that rulings will not be issued in certain circumstances. Specifically, 177.7(b) reads, in pertinent part:
No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom.
As such, CBP will not rule on the bumper retainers of plastic at this time. The classification determination may be impacted by the court case currently pending in the Court of International Trade. See United States v. Jing Mei, Ct. Nos. 13-00321.
If you wish, you may resubmit your request for a prospective ruling after the appropriate court case has been resolved.
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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division