CLA-2-83:OT:RR:NC:N1:121
Mr. Joseph Falbe
Gentex Corporation
600 N. Centennial
Zeeland, MI 49464
RE: The tariff classification of base metal mounts for vehicle rear-view mirrors from South Korea
Dear Mr. Falbe:
In your letter dated February 12, 2016, you requested a tariff classification ruling. Pictures of the articles were submitted with your request.
The products under consideration are three mounts for vehicle rear-view mirrors. Each is made from a single casting and is similar in appearance and function; however, one is made of aluminum, one is made of magnesium, and one is made of zinc. The mounts serve to attach a rear-view mirror to the front windscreen in the interior of an automobile. They attach to the back of the rear-view mirror and provide necessary tension to enable the mirror to pivot and stay in position.
You question whether classification in subheading 8708.29.5060, 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 of bodies (including cabs): Other: Other: Other, is the appropriate classification for these articles.
The exclusionary language in Note 2(b), Section XVII, which includes Chapter 87, provides that if an article is classifiable as a “part of general use” of base metal, classification as a part or accessory in heading 8708 is precluded. "Parts of general use" are defined in Note 2, Section XV, HTSUS, as including, among other things, base metal articles of heading 8302, HTSUS. Heading 8302 includes, in pertinent part, base metal mountings, fittings and similar articles suitable for coachwork. In addition, the general Explanatory Notes (EN) to Section XV provide that in general, identifiable parts of articles are classified as such parts in their appropriate headings in the Nomenclature, however, “parts of general use” presented separately are not considered as parts of articles, but are classified in the headings of this Section appropriate to them. We find that the subject rear-view mirror mounts, which serve mounting functions on vehicles, are classified in heading 8302, HTSUS. Accordingly, they are “parts of general use” per Note 2(c) to Section XV and are precluded from classification in heading 8708, HTSUS.
The applicable subheading for the mounts made of aluminum and zinc will be 8302.30.3060, 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 mount made of magnesium will be 8302.30.6000, 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, Other. The rate of duty will be 3.5 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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Barbara Kaiser at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division