CLA-2-87:OT:RR:E:NC:N1:101
Ralph Garcia, Manager-International Trade Compliance
Mitsubishi Motors North America, Inc.
6400 Katella Ave.
Cypress, CA 90630-5208
RE: The tariff classification of automotive parts from Japan
Dear Mr. Garcia,
In your letter dated July 13, 2009, you requested a tariff classification ruling.
The parts in question are described as Bumper Cores that have been specifically designed for the Mitsubishi “Outlander” automobile.
The first part has been identified as a Front Bumper Core (Part # MR971599). It is made from plastic molding and is a component of the front “bumper system”.
A modern passenger automobile bumper system typically and primarily consists of a bumper fascia (cover or frontpiece) and a bumper core (some times referred to as an energy absorber). Both are major components of the bumper system and work in conjunction with support brackets to prevent and/or minimalize damage to the vehicle during a low speed collision.
The Front Bumper Core stretches most of the length of the front of the vehicle and it fits between the front bumper fascia and the front bumper reinforcement; its purpose is to provide additional energy absorption. The complete energy absorption function is provided by the entire front bumper system.
The second and third bumper cores, the Right Rear Bumper Core (Part # MR971821) and Left Rear Bumper Core (Part # MR971822), are both made from plastic molding and their function is to provide additional energy absorption for the entire rear bumper system.
The applicable classification subheading for the Front Bumper Core (Part # MR971599), Right Rear Bumper Core (Part # MR971821) and Left Rear Bumper Core ( Part # MR971822) will be 8708.10.3050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of … motor vehicles … : Bumpers … : Bumpers: Other.” The rate of duty will be 2.5%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/.
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, contact National Import Specialist Richard Laman at 646-733-3017.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division