CLA-2-87:OT:RR:NC:N2:206
Robert D. Stang
Husch Blackwell
750 17th St. N.W.
Suite 900
Washington, DC 20006-4675
RE: The tariff classification of bumper assembly kits from Taiwan.
Dear Mr. Stang:
In your letter dated March 5, 2020, you requested a tariff classification ruling on behalf of your client ACP Auto Parts, LLC. Pictures and descriptive literature were provided with your request.
The items under consideration have been identified as Rear Bumper Assembly Kits (Part Number 20535-00194 and 20535-00092), and a Step Bumper Assembly Kit (Part Number 20535-00586), used in automotive applications.
Kit 20535-00194 includes a steel bumper, a chrome bumper cover that fits over a steel bumper, steel bumper caps, steel brackets, steel bumper bars, and plastic pads. The steel bumper is produced by stamping, after which it is welded to various additional components. The further assembled/welded bumper undergoes a deburring and polishing process, after which it is covered with a protecting coating.
Kit 20535-00092 is a rear bumper assembly with a steel bumper, steel brackets, steel hitch bar, and a plastic step bar. The steel bumper is produced by stamping. Thereafter, the stamped component undergoes trimming and polishing process, after which it is covered with a protective coating.
Kit 20535-00586 is a step bumper assembly with a steel bumper, a plastic step pad, chrome face bar, and plastic molding. The steel bumper is produced by stamping. After the stamped component is assembled to other metal components via welding, it undergoes a deburring and polishing process, after which it is covered with a protective coating.
The applicable subheading for the Rear Bumper Assembly Kits (Part Number 20535-00194 and 20535-00092), and a Step Bumper Assembly Kit (Part Number 20535-00586) will be 8708.10.3050, HTSUS, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Bumpers and parts thereof: Bumpers: Other.” The rate of duty will be 2.5% 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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division