CLA-2-87:OT:RR:NC:N2:206
Brian McManus
Rightline Gear
17 Westside Dr.
Asheville, NC 28806
RE: The tariff classification of a tailgate table from China
Dear Mr. McManus:
In your letter, August 30, 2021, you requested a tariff classification ruling.
The item under consideration is a Tailgate Table, which is designed to be used with Sport Utility Vehicles (SUVs). The tailgate table will be attached to the rear hatch's latch mechanism and has supports extending off the bumper. It will primarily be used when tailgating at various sports stadiums, craft shows, or anywhere when operating the rear of an open SUV tailgate. The table’s top surface will be constructed of High Density Polyethylene (HDPE) or nylon, and will have some steel brackets and/or supports for attachment. It will be of a unique shape and have a system that allows for fold-up, making it easy to transport in the cargo area of an SUV.
The applicable subheading for the Tailgate Table will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other: Other.” The general rate of duty will be 2.5% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 8708.99.8180, 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 8708.99.8180, 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 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