CLA-2-82:OT:RR:NC:N1:121
Min Suh
Ajin Industrial Co., LTD
40, Gongdan 8-ro 26-gil
Gyeongsan-si, Gyeongsangbuk-do 38462
South Korea
RE: The tariff classification of a vehicle mounting from South Korea
Dear Min Suh:
In your letter dated November 3, 2020 you requested a tariff classification ruling.
The items under consideration are described as “Reinforcement Intermediate Cross Side”, part numbers 65918-S9000(LH) and 65928-S9000(RH). According to the information you provided these items are mountings designed and manufactured for use in four-door passenger vehicles. They are mounted on the left and right side of the intermediate cross member of the rear floor panel assembly. These items provide a mounting surface for the vehicle components which are mounted to the rear floor of the vehicle. The Reinforcement Intermediate Cross Sides are made of flat-rolled non-alloy steel and when installed not only provide a mounting surface but also reinforce the rigidity of the vehicle body.
The applicable subheading for the Reinforcement Intermediate Cross Side, part numbers 65918-S9000(LH) and 65928-S9000(RH) will be 8302.30.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork…: Other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof: Of iron or steel, of aluminum or of zinc: Other. The rate of duty will be 2 percent 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 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, contact National Import Specialist Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division