The tariff classification of used U.S. Plastic Bumpers Returned After Repair in Mexico.
Issued May 18, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9802.00.50
Headings: 9802
Product description
The articles that are the subject of this ruling request are used automobile and light truck bumpers. These bumpers will be taken from automobiles and light trucks that have been used in the United States. Keystone will send the bumpers to a facility in Mexico for repair. After the used bumpers have been repaired, Keystone will import the repaired bumpers into the United States. You are asking if the tariff classification 9802.00.50 would be the correct classification of these returned bumpers. You have described the repair operations in detail and they resemble the operations described in Headquarters Ruling 561989 of April 18, 2001.
CBP rationale
The applicable subheading for the repaired plastic bumpers will be 9802.00.50, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles returned to the United States after having been exported for repair or alterations.
Full text
NY M83105 May 18, 2006 CLA-2-98:RR:NC:N1:101 M83105 CATEGORY: Classification TARIFF NO.: 9802.00.50 Mr. Ritchie T. Thomas Squire, Sanders & Dempsey L.L.P. 1201 Pennsylvania Avenue, N.W. P.O. Box 407 Washington D.C. 20044-0407 RE: The tariff classification of used U.S. Plastic Bumpers Returned After Repair in Mexico. Dear Mr. Ritchie: In your letter dated May 1, 2006 you requested a tariff classification ruling on behalf of your client Keystone Automotive Industries, Inc. The articles that are the subject of this ruling request are used automobile and light truck bumpers. These bumpers will be taken from automobiles and light trucks that have been used in the United States. Keystone will send the bumpers to a facility in Mexico for repair. After the used bumpers have been repaired, Keystone will import the repaired bumpers into the United States. You are asking if the tariff classification 9802.00.50 would be the correct classification of these returned bumpers. You have described the repair operations in detail and they resemble the operations described in Headquarters Ruling 561989 of April 18, 2001. The applicable subheading for the repaired plastic bumpers will be 9802.00.50, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles returned to the United States after having been exported for repair or alterations. The rate of duty will be free. You also inquire as to the proper marking of the returned bumpers. In accordance with Headquarters Ruling 732258 of March 28, 1990, the returned bumpers are deemed products of the United States and need not be marked with country of origin. 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 http://www.usitc.gov/tata/hts/. 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
Ruling history
More rulings on the same tariff codes
-importation into the United States provided the documentary requirements of 19 CFR 181.64 are satisfied. The duties cited above are current as of this ruling’s issuance. 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. Custom
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