CLA-2-87:RR:NC:MM:101 F86610
Mr. Robert J. Resetar
Porsche Cars North America, Inc.
980 Hammond Drive
Suite 1000
Atlanta, Georgia 30328
RE: The tariff classification of four motor vehicle Bumper Parts from Germany
Dear Mr. Resetar:
In your letter dated April 27, 2000 you requested a tariff classification ruling.
You submitted diagrams from your electronic parts catalog, illustrating the parts and their relationship to other automotive parts.
The Bumper Parts are described as follow - the number in parentheses refer to the figure numbers on the attached illustrations you submitted with your ruling request.
(1) Bumper Lining: is also referred to as a Bumper Fascia. This part is constructed of injection molded plastic. It is part of and covers various additional components of the Bumper System. The Fascia covers the entire front end of the vehicle.
(2) Bumper Air Inlet: This part is an injection molded plastic grill that is assembled into the openings of the Bumper Lining. Aside from having a decorative function, it also serves to add rigidity to the Lower Bumper Lining.
(5) Bumper Reinforcement: is a stamped steel beam that has a cross sectional "C" shape. It also has other support components welded on after the initial stamping.
(10) Bumper Buffer: these are two injection molded, solid plastic squares, and approximately 17 cm square. They attach to the rear Bumper Lining/Fascia.
The applicable subheading for the Bumper Reinforcement will be 8708.10.6010, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Bumpers and parts thereof: Parts of bumpers…stampings. The rate of duty will be 2.5% ad valorem.
The applicable subheading for the Bumper Lining, Bumper Air Inlet and Bumper Buffer will be 8708.10.6050, Harmonized Tariff Schedule of the United States (HTS), 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.
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 Robert DeSoucey at 212-637-7035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division