CLA-2-39:OT:RR:NC:N4:415
Traci Hale
Nissan North America
1 Nissan Way
Franklin, TN 37067
RE: The tariff classification of a plastic automotive bracket from Mexico.
Dear Ms. Hale:
In your letter received on June 5, 2024, you requested a tariff classification ruling.
Computer drafted images were provided in lieu of a sample.
The product under consideration is described in your submission as the “BRACKET ASSY-HEAD LAMP, RH,” part number 260424AJ0A. It is a molded plastic automotive component that is attached to the motor vehicle front headlamp for the purpose of mounting the front bumper fascia. It is intended to support and increase the stability of the bumper fascia and prevent damage when pressed or while the vehicle is operating at higher speeds. Within your correspondence, you state it fits between the headlamp and bumper fascia and would only be visible if the headlamp or fascia is removed. Further, you indicate the bracket is secured to the headlamp with screws and is locked to the front bumper fascia using slots molded into the article.
In your request, you state this product is correctly classified within subheading 3926.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [f]ittings for furniture, coachwork or the like: [o]ther.” As discussed in the recent Court of International Trade decision for Jing Mei Automotive (USA) v. United States, Slip Op. 23-180, we must look to section XV note 2, which defines “parts of general use,” as it also applies to similar articles made from plastic. Heading 8302 is included within this note and provides for base metal mountings, fittings, and similar articles suitable for coachwork. We agree this component is a “mounting” and thus, a “part of general use.” Though, when comparing the tariff language, heading 8302 explicitly names both mountings and fittings, and in contrast, subheading 3926.30 only lists fittings. We note that the tariff schedule clearly makes a distinction between fittings and mountings as they are listed separately in heading 8302. As this product would be considered a “mounting” and not a “fitting,” and subheading 3926.30 is not written to similarly provide for “mountings,” this component must be classified further within heading 3926.
The applicable subheading for the “BRACKET ASSY-HEAD LAMP, RH,” part number 260424AJ0A, will be 3926.90.9985, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 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.
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 Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division