CLA-2-83:OT:RR:NC:N1:121
Rosalinda Ramos
Vice President Government Compliance
Loera Customs Brokerage, Inc.
5845 Padre Island Highway
Brownsville, TX 78521
RE: The tariff classification of an Automotive Hood Lifting Device from Mexico.
Dear Ms. Ramos:
In your letter dated June 3, 2016, you requested a tariff classification ruling on behalf of Key Safety Systems, Inc., of Sterling Heights, MI.
The product under consideration is a Bonnet Actuator (Automotive Hood Lifting Device), part number 2013149, which you describe as an active body panel for pedestrian protection. The Bonnet Actuator consists of a steel piston housed inside of a steel tube. An actuator is located inside the engine compartment and attached to the left and right rear portion of a vehicle’s hood. It is linked to a vehicles sensors and an electronic control unit, as illustrated in the diagram that you have provided. The function of the Bonnet Actuator is to quickly, and simultaneously, lift the right and left rear portion of the hood to absorb the energy of a pedestrian impact in the event of a collision thereby lessening the severity of an injury. When a vehicle’s sensors detect an impact a separate micro gas generator provides pneumatic pressure which activates the pistons and raises the rear portion of the hood.
You proposed 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 Bonnet Actuator (Automotive Hood Lifting Device), which serves as a pneumatic cylinder for lifting, on vehicles, is classified in heading 8302, HTSUS. Accordingly, it is “parts of general use” per Note 2(c) to Section XV and is precluded from classification in heading 8708, HTSUS.
The applicable subheading for the Bonnet Actuator (Automotive Hood Lifting Device), part number 2013149 will be 8302.30.3010, Harmonized Tariff Schedule of the United States (HTS), 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…Pneumatic cylinders for lifting, lowering, dampening or counter-balancing. The rate of duty will be 2% 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division