CLA-2-87:OT:RR:NC:N2:206
Andrew Doornaert
KPMG, LLP
150 West Jefferson, Suite 1900
Detroit, MI 48226
RE: The tariff classification of automotive blanks from Canada; Correction to Ruling Number N299323
Dear Mr. Doornaert,
This replaces Ruling Number N299323, dated August 7, 2018, which contained an error involving the country of origin for the Automotive Bumper Blanks and the classification. The correct country of origin is Canada. A complete corrected ruling letter follows.
In your letter dated July 24, 2018, you requested a tariff classification ruling on behalf of your client AGS Automotive Systems of Toronto, Canada.
The item under consideration has been identified as Automotive Bumper Blanks. You state in your request that steel coils are slit and trimmed to size, cut to length and put through a stamping die where they are stamped to conform to a specific design based on the bumper program requirements. The shape of the blanks include notches and cut outs to fit within the required dimensions of the finished bumper. The automotive blank thickness measure 1.6 millimeters (mm), the width measures 596.3 mm and the length measures 2057.5 mm. The bumpers will be attached to a passenger truck.
You inquired in your letter whether the bumper blanks are classifiable in subheading 8708.10.30, Harmonized Tariff Schedule of the United States (HTSUS), which provides for automotive bumpers, or 8708.10.60, HTSUS, which provides for parts of automotive bumpers.
Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. GRI 2(a) 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 presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.” According to GRI 2(a), if an incomplete article has the essential character of the complete or finished article of a heading, it is classified as the complete or finished article.
The Miriam Webster Dictionary defines bumpers as “a device for absorbing shock or preventing damage (as in collision); specifically: a bar at either end of an automobile.” From the pictorial diagrams provided with your request, it appears that the bumper blanks have the shape of a complete automotive bumper and are capable of preventing damage. Thus, they have the essential character of a complete bumper, and should, therefore, be classified as such.
Pursuant to GRI 2(a), the applicable classification subheading for the automotive bumper blanks will be 8708.10.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Bumpers and parts thereof: Bumpers: Stampings.” The general rate of duty will be 2.5 percent.
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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division