CLA-2-87:OT:RR:NC:N:2:206
Bruce Hoch Hoch Brands DBA STAPLL 98 Everett Street, Unit B Durango, CO 81303 RE: The tariff classification of fender rack kits from China Dear Mr. Hoch: In your letter dated February 18, 2025, you requested a tariff classification ruling. Pictures and descriptive materials were submitted with your request. The items under consideration are the STAPLL Modular Truck Mounting System (MTMS) 6"x7" and STAPLL MTMS 48"x10" Fender Rack kits. Each rack is described as a metal bracketry that allows a pickup truck owner to mount accessories and gear to the outside of the cargo bed, below the bed rail. The 6"x7" rack kit consists of a MTMS fender rack bracket, 6"x7" modular lightweight load-carrying equipment (MOLLE) panel, and a hardware kit. The 48"x10" rack kit consists of a pair of MTMS fender rack brackets, 48"x10" MOLLE panel, and a hardware kit. You also note that you import the panels, hardware kits, and various brackets separately. However, this request concerns products packaged together in China under a single SKU to be sold to dealerships as kits. The applicable subheading for the STAPLL MTMS 6"x7" and STAPLL MTMS 48"x10" Fender Rack kits will be 8708.29.5160, Harmonized Tariff Schedule of the United States (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 percent ad valorem. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 8708.29.5160, HTSUS, listed above.
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/programs-administration/trade-remedies, 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/. 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