CLA-2-87:OT:RR:NC:N2:206
Hyeon A. Kang
RAON
34, Pyeongtaek 5-ro 20beon-gil, Pyeongtaek-si, Gyeonggi-do Kyeongsan-SI 17902 South Korea
RE: The tariff classification of vehicle components from South Korea
Dear Mr. Kang:
In your letter, dated May 28, 2024, you requested a tariff classification ruling on behalf of your client, ILJI Technology Co., Ltd. Pictures and other descriptive literature were provided with your request.
The items under consideration are BRKT-FENDER MTG UPR, LH (Part Number 71158-N9000) and REINF-FR PILLAR OTR UPR, RH (Part Number 71188-P6000), which are designed for passenger vehicles, specifically for the Hyundai Santa FE (MX5). Part Number 71158-N9000 is a steel bracket that functions to connect the front apron outer panel and the side reinforcement (vehicle body exterior reinforcement panel). Part Number 71188-P6000 is a steel component, which provides a front pillar garnish mounting surface and serves to secure torsional side stiffness and strength.
The applicable subheading for the BRKT-FENDER MTG UPR, LH (Part Number 71158-N9000) 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.
The applicable subheading for the REINF-FR PILLAR OTR UPR, RH (Part Number 71188-P6000) will be 8708.29.5160, HTSUS, which provides for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other: Other.” The general rate of duty will be 2.5 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/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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