CLA-2-87:OT:RR:NC:N2:206
Alex Krason
Analyst
Nissan North America
One Nissan Way
Franklin, TN 37067
RE: The tariff classification of back door and trunk lid assemblies from Japan.
Dear Mr. Krason:
In your letter dated October 8, 2020, you requested a tariff classification ruling. Pictures and other descriptive literature were submitted with your request.
The merchandise under review is a Back Door Assembly (Part Number 843004MA0B) and a Trunk Lid Assembly (Part Number 9001A4CE0A), which are designed to be used with passenger vehicles. The assemblies include inner and outer sheet metal stamped panels with other mechanical and electrical components. These assemblies are imported into the United States as complete assemblies. Both assemblies allow access to the main storage, luggage compartment to store goods, or cargo space, depending on the vehicle design. The back door is used solely for loading and unloading of the cargo goods, and it does not allow any entry or exit of passengers.
In your letter, you suggest that both articles be classified in subheading 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts of vehicle bodies. However, under the description of the subheading you indicate that the articles are other body stampings. While we agree with the proposed subheading, the back door, as well as the trunk lid assemblies are not body stampings, as they incorporate other components.
The applicable subheading for the Back Door Assembly (Part Number 843004MA0B) and the Trunk Lid Assembly (Part Number 9001A4CE0A) will be 8708.29.5060, Harmonized Tariff Schedule of the United States (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 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