CLA-2-87:OT:RR:NC:N:2:206
Terrance Lawrence
Braun Corporation/BraunAbility
631 West 11th Street
Winamac, IN 46996
RE: The tariff classification of a fuel tank from Canada
Dear Mr. Lawrence:
In your letter dated March 6, 2025, you requested a tariff classification ruling.
The item under consideration is a Fuel Tank Assembly (Part Number 515147), which is designed specifically
for the use in the manufacture of a converted Toyota Sienna passenger van into a wheelchair accessible
vehicle. You state that during the conversion process of a passenger vehicle into a wheelchair accessible
vehicle, the floor is lowered to accommodate the under-the-vehicle wheelchair lift. The stock fuel tank is
removed from the original equipment manufacturer (OEM) position. Due to the conditions of the modified
vehicle, there is limited space to place a fuel tank. As such, the tank assembly under consideration is used in
place of the OEM tank. The tank assembly’s measurements are 39.7” in width, 22.5” in length, and 8” in
height.
The applicable subheading for the Fuel Tank Assembly (Part Number 515147) will be 8708.99.8180,
Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the
motor vehicles of heading 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other:
Other”. The general rate of duty will be 2.5 percent, ad valorem.
Products of Canada as provided by heading 9903.01.10 in Section XXII, Chapter 99, Subchapter III, U.S.
Note 2(j), HTSUS, other than products classifiable under headings 9903.01.11, 9903.01.12, 9903.01.13,
9903.01.14, and 9903.01.15, HTSUS, will be subject to an additional 25 percent ad valorem rate of duty. At
the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.10, in addition to
subheading 8708.99.8180, HTSUS, listed above. Articles that are entered free of duty under the terms of
general note 11 to the HTSUS (U.S.-Mexico-Canada Agreement (USMCA)), including any treatment set
forth in subchapter XXIII of Chapter 98 and subchapter XXII of chapter 99 of the HTSUS, will not be
subject to the additional ad valorem duties provided for in heading 9903.01.10. ?If your product is entered
duty free as originating under the USMCA, you must report heading 9903.01.14, HTSUS, in addition to
subheading 8708.99.8180, HTSUS.
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/.
In your submission you requested consideration of a secondary classification under 9817.00.96, HTSUS,
which applies to articles and parts of articles specifically designed or adapted for the use or benefit of the
permanently or chronically physically or mentally handicapped. You will receive a response regarding the
applicability of 9817.00.96, HTSUS, to the fuel tank assembly at issue directly from CBP Headquarters (HQ)
office at a later date.
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