CLA-2-40:OT:RR:NC:N1:137
Bo Ram Kim
Yooil Rubber Co., Ltd.
152 Jangansandan-ro Jangan-eup, Gijang-gun Busan, ASI|KR|KS012| Pusan, South Korea
RE: The tariff classification of a rubber bumper from South Korea
Dear Mr. Kim,
In your letter dated June 17, 2021, you requested a tariff classification ruling.
Item Number 61015-4F000, cushion bumper, is a cylindrical shaped vulcanized natural rubber component with a steel support in the center. The cushion bumper will be screwed onto the truck in areas where the loadspace wings will be lowered. You state that the primary function of the cushion bumper is shock absorption and to protect the truck from impact from the loadspace wings.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. We find that the subject bumper is a composite good, the essential character of which is imparted by the rubber component which provides shock absorption.
The applicable subheading for the vulcanized natural rubber bumper will be 4016.99.3550, HTSUS, which provides for other articles of vulcanized rubber other than hard rubber: other: other: other: of natural rubber: other: other. The general rate of duty will be FREE.
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 the 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 Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division