CLA-2-:OT:RR:NC:N2:206
Linda Hamanaka
Ken Hamanaka Co. Inc.
138 Lomita St. El Segundo, CA 90245
RE: The tariff classification of rooftop racks from China
Dear Ms. Hamanaka:
In your letter dated June 23, 2023, you requested a tariff classification ruling, which you filed on behalf of your client, AWI Acquisition Co. (dba Allied International). A brochure with the merchandise’s advertisement was included with your request.
The items under consideration are Rooftop/Hitch Cargo Carrier (Model Number 32535), Rooftop Cargo Basket (Model Number 32533), and a Rooftop Cross Bars (Model Number 32547), which are designed to be used in passenger vehicles.
Model 32535 is a 2-in-1 car rooftop and hitch cargo carrier made of steel. It will be packaged together with a cargo net (made of polypropylene stretch cord) with 12 plastic hooks. The cargo carrier is 90% of the value of the set.
Model 32533 is a car rooftop cargo basket made of steel. It will be packaged and sold with a polypropylene stretch cord cargo net with 16 plastic hooks. The cargo basket is 88% of the total value.
Model 32547 which is car rooftop cross bars made of aluminum. It will be packaged together and sold with a 4-pack of lashing straps made of polypropylene webbing with cam buckles. The cross bars are 86% of the value.
You suggest classifying the cargo carrier in Model 32535 in subheading 8708.99.8180, Harmonized Tariff Schedule of the United States, HTSUS, which provides for other parts of vehicles. You also state that the lashing straps in Model 32547 are classified in heading 6307.90.9889, HTSUS, which provides for other made up textile articles.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS), is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs.
ENs to heading 8708 list exterior luggage racks as parts of bodies. It states, “(B) Parts of bodies and associated accessories, for example, floor boards, sides, front or rear panels, luggage compartments, etc.; doors and parts thereof; bonnets (hoods); framed windows, windows equipped with heating resistors and electrical connectors, window frames; running‑boards; wings (fenders), mudguards; dashboards; radiator cowlings; number‑plate brackets; bumpers and over‑riders; steering column brackets; exterior luggage racks…” The ENs do not specify whether the luggage racks listed are designed to be positioned on a roof or a hitch of a vehicle. As a result, all luggage racks are classified as parts of bodies in subheading 8708.29. HTSUS.
Regarding Model 32547, although the lashing straps may be classified in heading 6307, HTSUS, they are not the essential character of the entire set. 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. As a result, the set will be classified in the same subheading as the cross bars.
The applicable subheading for the Rooftop/Hitch Cargo Carrier (Model Number 32535), Rooftop Cargo Basket (Model Number 32533), and a Rooftop Cross Bars (Model Number 32547) will be 8708.29.5160 (HTSUS), which provides for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other: Other.” The general rate of duty will be 2.5%. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8708.29.5160, 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 subheading 8708.29.5160, 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 and Border Protection 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