CLA-2:87:OT:RR:NC:N2:206
Brian Bono
Savino Del Bene US, Inc.
235 Southfield Parkway Forest Park, GA 30297
RE: The tariff classification of tonneau covers from China
Dear Mr. Bono:
In your letter dated February 23, 2024, you requested a tariff classification ruling on behalf of your client, Sealink Intl. Pictures and other descriptive literature was provided with your request.
The items under consideration are subassemblies that comprise Manual Tonneau Bed Covers, which are used specifically on the cargo bed of the Rivian pick-up trucks. The imported components will be a Panel Set - Manual Tonneau Cover (PT00857339-D), Cargo Bed Front Cross Rail Assembly - Manual (PT00949439-A), Cargo Bed Side Rail Assembly LH - Manual, (PT00954163-A), Cargo Bed Side Rail Assembly RH - Manual (PT00954184-A), Locking Panel Assembly; Manual Tonneau (PT00978678-D), and Common Panel Assembly; Manual Tonneau Co (PT00978689-D). All panels and rails are constructed of Aluminum Al 6063 T6 extrusions.
The Panel Set includes 3 common panels and 1 locking panel, plus a padded nylon fabric carrying case and instruction card. Each Common Panel contains 2 extruded Al 6063 panels that are machined, coated and fastened together using 2 coated steel supports, and 2 plastic endcaps, using 8 manual riveting process.Each Locking Panel contains 2 extruded Al 6063 panels that are machined, coated and fastened together using 2 coated steel supports, and 2 plastic endcaps, using 8 manual riveting process. In addition a locking pulley system is added to this part. The Cross Rail includes 1 extrusion, 2 coated steel brackets, 8 weld-nuts, 8 screws, 1 gap hider, 1 bulb seal, 1 plastic trim. The LH/RH Side Rails each include 1 extrusion, 1 coated shim, 2 tree clips, 1 plastic insert, 1 seal, 1 over-molded plastic endcap, 3 riv-nuts, 1 compression limiter and 2 screws.
In our follow up meeting on March, 11, 2024, you confirmed that the multiple Panel Sets, Front Cross Rails, and LH/RH Side Rails are packaged separately but imported together as complete tonneau covers for mass production. They can also be sold as service parts based on service requirements provided by the original equipment manufacturer (OEM). The Locking Panels and Common Panels are only sold as service parts through OEM designated service centers. All parts have no additional value added in the United States, once imported.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. GRI 2(a) states as follows:
Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or failing to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.
The subassemblies imported together to make up a complete tonneau cover satisfy GRI 2(a) requirements for an unassembled good. When the subassemblies are imported individually, they are identifiable as automotive goods, and thus, satisfy GRI 1 requirements.
The applicable subheading for the Panel Set - Manual Tonneau Cover (PT00857339-D), Cargo Bed Front Cross Rail Assembly - Manual (PT00949439-A), Cargo Bed Side Rail Assembly LH - Manual, (PT00954163-A), Cargo Bed Side Rail Assembly RH - Manual (PT00954184-A), Locking Panel Assembly; Manual Tonneau (PT00978678-D), and Common Panel Assembly; Manual Tonneau Co (PT00978689-D) 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, including information on exclusions and their effective dates, 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.
The merchandise in question may be subject to antidumping duties and countervailing duties (AD/CVD).Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce (ITA) and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). General information regarding the ITA and AD/CVD can be found at https://www.trade.gov/us-antidumping-and-countervailing-duties. The ITA's Guide on How to File for an Antidumping/Countervailing Duty Scope Ruling Request is available at https://enforcement.trade.gov/scope/Request-Scope-Ruling.pdf
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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