INFO-2:OT:RR:NC:N1:121
Sandy M. Vrabel
ThyssenKrupp Presta North America, LLC
1597 East Industrial Drive
Terra Haute, IN 47802
RE: The tariff classification of a steering column bracket from China, or other currently undetermined country of origin
Dear Ms. Vrabel:
In your letter dated September 2, 2020, you requested a tariff classification ruling.
The article under consideration is identified as a metal Steering Column Bracket, Part number 971358. You state this bracket is part of a passenger vehicle steering column assembly and functions to attach the steering column to the vehicle cross car beam. It also provides an attachment point for the box rocker, clamping system, and counter weight spring. The bracket does not move but it allows/assists the box rocker to move up and down inside the bracket during normal telescoping and tilting functions. The bracket also provides positive locking support in a crash event and for tilt when the clamping system is closed.
In your letter, you suggest the steering column bracket could be classified in heading 8708, Harmonized Tariff Schedule of the United States (HTSUS), as parts of vehicles. However, it is the opinion of this office that the item is not a part of the vehicle, but a mounting thereof because the steering column bracket functions to secure the steering column to the body of the vehicle. Explanatory Note (EN) 83.02 states, "This heading covers general purpose classes of base metal accessory fittings and mountings, such as are used largely on furniture, doors, windows, coachwork, etc. Goods within such general classes remain in this heading even if they are designed for particular uses (e.g., door handles or hinges for automobiles)." Accordingly, we find that the steering column bracket meets the terms of heading 8302, HTSUS, and is considered "parts of general use" as defined in Section XV, Note 2. Parts of general use are precluded from classification within chapter 87 by operation of Legal Note 2(b) to Section XVII. Therefore, the instant steering column bracket cannot be classified under 8708.
Additionally, we note that the classification of such brackets was discussed in HQ 959052, dated May 17, 1996. That ruling also stated steering column brackets and other metal brackets were precluded from classification in heading 8708, HTSUS based on Legal Note 2(b) to Section XVII. As a result, the steering column brackets, and other metal brackets were classified in heading 8302, HTSUS. In that ruling we stated, “We have consistently held that base metal mounting brackets for motor vehicles, similar to those under consideration, are classifiable under heading 8302, HTSUS, rather than heading 8708, HTSUS. See HQs 958724, 957722 and 951907; NYs 812390, 812382 and 809889.” You also noted that the ENs for heading 87.08 states in pertinent part, “Parts and accessories of this heading include: (B) Parts of bodies and associated accessories, for example… steering column brackets…” However, the ENs for the heading are not legally binding, but are guidance in interpreting tariff provisions. HQ 962974 dated March 10, 2000, discussed a similar situation regarding number-plate brackets. Whereas number-plate brackets are specifically identified in EN 87.08, it was determined that because the specific number-plate bracket under consideration was determined to be parts of general use it was classifiable in heading 8302. Based on the foregoing, the steering column bracket under review is precluded from classification under heading 8708, HTSUS.
The applicable subheading for the Steering Column Bracket, Part number 971358 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 8302.30.3060, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheadings 8302.30.3060, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 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 Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division