The tariff classification of motor vehicle Tailgate Pivot Brackets from Canada

NY F87137 May 23, 2000 CLA-2-83:RR:NC:MM:101 F87137 CATEGORY: Classification TARIFF NO.: 8302.10.3000 Ms. Renee B. Kahn Manager U.S. Customs Compliance DaimlerChrysler Corporation 800 Chrysler Drive CIMS 483-00-40 Auburn Hills, Michigan 48326-2757 RE: The tariff classification of motor vehicle Tailgate Pivot Brackets from Canada Dear Ms. Kahn: In your letter dated May 12, 2000 you requested a tariff classification ruling. You submitted samples, pictures, and two pages from your parts catalog of two Tailgate Pivot Brackets that are used in the Dodge Dakota pick-up truck. Sample Part Number 55257016 is a right-hand bracket and Sample Part Number 55257017 is a left-hand bracket. You state that the parts each consist of a stamped steel bracket, to which a small section of steel tube has been welded. The submitted picture shows where Part Number 55257016 attaches to the tailgate. Part Number 55257017 attaches to the other side of the tailgate. The brackets form the female portion of the tailgate "hinge", as they fit around a solid steel pin which is welded to the truck body. This is the pivot point for the tailgate, on which it rests and which also provides the ability for it to be raised and powered as needed. You further state that although you refer to the part as a bracket, it is your position that these tailgate pivot brackets function (your emphasis) as part of a hinge and are, therefore, properly classified in HTS 8302.10.3000 which provide for Hinges and parts thereof: of iron or steel, or aluminum or of zinc: designed for motor vehicles. The applicable subheading for the Tailgate Pivot Brackets will be 8302.10.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for Base metal mountings, fittings and similar articles suitable for furniture…coachwork…;and base metal parts thereof: Of iron or steel, of aluminum or of zinc: Designed for motor vehicles . The rate of duty will be 2% ad valorem. 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 Robert DeSoucey at 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division