CLA-2-87:S:N:N1:808225 101
Susan I. Marok
John V. Carr & Son, Inc.
1600 W. Lafayette
Detroit, MI 48216
RE: The tariff classification of a Bar-Front Bumper Automotive
Blank from Canada
Dear Ms. Marok:
In your letter dated March 14,1995 you requested a tariff
classification ruling.
The item for which you requested classification is a Bar-Front Bumper Automotive Blank (Part #291655-10); you state that
this blank is an unfinished part (front bumper) for a GM "A" car
which is identified by the notch in the top of the part and by
the shaped or developed ends.
The classification of merchandise under the HTSUS is
governed by the General Rules of Interpretation (GRI's). GRI 1,
HTSUS, 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), HTSUS,
states: "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."
The Harmonized Commodity Description and Coding System
(HCDCS) Explanatory Notes (ENs), although not dispositive, are to
be looked to for the proper interpretation of the HTSUS [54 Fed.
Reg. 35127, 35128 (Aug. 23, 1989)]. EN To Rule 2(a) states:
"(II) The provisions of this Rule also apply to blanks unless
these are specified in a particular heading. The term "blank"
means an article, not ready for direct use, having the
approximate shape or outline of the finished article or part, and
which can only be used, other than in exceptional cases, for
completion into the finished article or part."
The Bar-Front Bumper blanks have the approximate shape or
outline of the finished article; Bar-Front Automotive Bumpers.
When exported to the U.S., the Bar-Front Bumper blanks can only
be used for completion into a finished Bar-Front Automotive
Bumper. Therefore, pursuant to GRI 2(a), HTSUS, the Bar-Front
Bumper blanks are unfinished articles and are classified under
the tariff provision for the finished article.
The applicable subheading for the Bar-Front Bumper
Automotive blanks will be 8708.10.3010, Harmonized Tariff
Schedule of the United States (HTS), which provides for Parts and
accessories of the motor vehicles of headings 8701 to 8705:
Bumpers and parts thereof: Bumpers: Stampings. The rate of duty
will be 3% ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport