CLA-2-83:OT:RR:NC:N1:121
Mr. Jason Combs
C J International, Inc
4646 W Jefferson Blvd
Fort Wayne, IN 46804
RE: The tariff classification of an unfinished motor vehicle mounting from China and/or Taiwan
Dear Mr. Combs:
In your letter dated May 12, 2022, you requested a tariff classification ruling on behalf of Connor Corporation.
The article under consideration is described as a forged bracket, Part # PT 00029719-D. It is made of forged 6082-T6 aluminum. After importation into the U.S. the bracket will be further machined, anodized, painted, and assembled with mounting screws and rubber O-rings to become a completed Roof Accessory Port Assembly for the Rivian electric vehicle (truck). The finished bracket will be installed into the roof of a vehicle as an anchor point where cargo crossbars or other accessories can be attached to the vehicle.
Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. GRI 2(a) extends the scope of the HTSUS headings to include unfinished parts, provided the unfinished parts have the essential character of the finished parts. GRI 2(a) further states that, “Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or failing to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled”. Under GRI 2(a), the factor or factors which determine essential character will vary with the merchandise. It may, for example, be determined by the nature of a component or components, their bulk, quantity, weight or value, or the role of a component or components in relation to the use of the good. It is the opinion of this office that the forged bracket in its imported condition possesses the essential character of a complete motor vehicle mounting, specifically the Roof Accessory Port Assembly for the Rivian electric truck.
You proposed that this item is properly classified under subheading 7616.99.5170, HTSUS. However, we disagree with your proposal. Since the subject bracket, Part # PT00029719-D, is more specifically provided for under another heading of the tariff (8302), it would not be classified under heading 7616, HTSUS, which provides for other articles of aluminum because the aluminum brackets are more specifically provided for under another heading of the tariff.
The applicable subheading for the forged bracket, Part # PT 00029719-D will be 8302.30.3060, HTSUS, which provides for Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, ... and base metal parts thereof: 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%.
You stated that this bracket would be manufactured in either China or Taiwan. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8302.30.3060, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8302.30.3060, HTSUS, listed above. This additional duty will not apply to goods of Taiwanese origin.
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