CLA-2-87:OT:RR:NC:N2:206
Robert D. Stang
Husch Blackwell
750 17th St. N.W.
Suite 900
Washington, DC 20006-4675
RE: The tariff classification of bumper face bars from Taiwan.
Dear Mr. Stang:
In your letter dated March 5, 2020, you requested a tariff classification ruling on behalf of your client ACP Auto Parts, LLC. Pictures and descriptive literature were provided with your request.
The items under consideration have been identified as Front Bumper Face Bars (Part Numbers 14913-00355, 14913-00952, and 14913-01165), used in automotive applications. The bumper face bars are composed of a stamped steel, which undergoes deburring, shaping, polishing, and sandblasting prior to importation. In addition, several protective coatings are applied. Part Number 14913-00952 is additionally plated with chrome.
The applicable subheading for the Front Bumper Face Bars (Part Numbers 14913-00355, 14913-00952, and 14913-01165) will be 8708.10.6050, HTSUS, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Bumpers and parts thereof: Parts of bumpers: Other.” The 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 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