CLA-2-87:OT:RR:E:NC:N1:101
Ralph Garcia, Mgr.- International Trade Compliance
Mitsubishi Motors North America, Inc.
6400 Katella Ave
Cypress, CA 90630-5208
RE: The tariff classification of automotive cross member assemblies from Canada
Dear Mr. Garcia,
In your letter dated July 30, 2008, you requested a tariff classification ruling.
The items under consideration are three (3) Cross Member Assemblies designed to be used in the manufacture of new Mitsubishi automobiles. The Cross Member Assemblies are made of cold- rolled, stamped steel and have been substantially fabricated with other stamped components. They are part of the vehicle’s unibody frame construction and add rigidity to the unibody. In addition, they provide a mounting surface for other body components.
The first Cross Member Assembly is the Rear Deck Cross Member Assembly (Part Number 5273A023). It is composed of the Reinforced Tonneau Assist Cylinder, Bulkheads, Reinforcement Tonneau Hinges, a Lower Rear Deck Cross Member and an Upper Rear Deck Cross Member welded together. This assembly is installed in the deck lid area of a vehicle between the rear seat panel and the rear end panel. In addition to adding rigidity to the unibody, it also provides a mounting surface for the retractable convertible top and related body panels.
The second Cross Member Assembly is the Dash Cross Member (Part Number MR488201). This consists of a stamping, further fabricated, with welded-on fasteners. It is incorporated within the dash panel of a vehicle’s unibody.
The third Cross Member Assembly is the Rear Floor Cross Member Assembly (Part Number MR564611). It is composed of an Upper Floor Cross Member, an Upper Rear Cross Member Extension and an Upper Rear Floor Cross Member Reinforcement. This Assembly is installed in the floor area of a vehicle.
You propose in your Ruling Request that the Rear Deck Cross Member Assembly (Part Number 5273A023), Dash Cross Member (Part Number MR488201) and the Rear Floor Cross Member Assembly (Part Number MR564611) are classifiable in subheading 8708.99.8180 of the Harmonized Tariff Schedule of the United States (HTSUS) which provides for “Parts … of … motor vehicles … : Other parts … : Other: Other: Other: Other: Other: Other”.
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... ”.
General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.”. Subheading 8708.29.5060 provides for “Parts … of … motor vehicles … : Other parts … of bodies … : Other: Other: Other”.
The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs. EN 87.08 (B) states “Assemblies (including unit [or unitized] construction chassis-bodies) not yet having the character of incomplete bodies, e.g., not yet fitted with doors, wings (fenders), bonnets (hoods) and rear compartment covers [trunk lids], etc., are classified in this heading … ”. You state in your Ruling Request that the Rear Deck Cross Member Assembly (Part Number 5273A023), Dash Cross Member (Part Number MR488201) and the Rear Floor Cross Member Assembly (Part Number MR564611) “are part of a vehicle’s unibody [or unitized] frame construction” and, considered individually, each does not have the character of an incomplete vehicle body.
The applicable classification subheading for the Rear Deck Cross Member Assembly (Part Number 5273A023), Dash Cross Member (Part Number MR488201) and the Rear Floor Cross Member Assembly (Part Number MR564611) will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of … motor vehicles …: Other parts … of bodies … : Other: Other: Other”. The rate of duty will be 2.5%.
Based on the facts provided, the goods described above may qualify for NAFTA preferential treatment because they might meet the requirements of HTSUS General Note 12.(b). The goods will, therefore, be entitled to a Free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements, including Regional Value Content requirements specified in General Note 12.(t), Chapter 87., Chapter Rule 1: 19.(A) or (B).
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 Parts 177 and 181 of the Customs Regulations (19 C.F.R. 177, 181).
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