The tariff classification of trailer parts from China

N119544 August 27, 2010 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8716.90.5060 T.L. McCracken, Vice President Customs Administration Supply Chain Shipping LLC 4607 44th Street S.E. Kentwood, MI 49512-4014 RE: The tariff classification of trailer parts from China Dear Mr. McCracken, In your letter dated August 12, 2010, you requested a tariff classification ruling on behalf of your client, Wabash National, LP. of South Lafayette, Indiana. The items under consideration have been identified as five (5) parts that go into the construction of a road trailer. The first part has been identified as the “Header End Cap” (Part # 05S14735). It is an end closure for the header assembly of the rear frame structure. The Cap acts as both a closure and structural gusset for the posts and header. The second part has been identified as the “Bumper Leg Attachment” (Part # 05S16192). It is a bracket for the bumper assembly of the rear frame structure. The bracket provides mounting points for the bumper assembly and adds additional stiffness to the fantail assembly. The third part has been identified as the “Fantail Gusset” (Part # 05S16548). It is assembled within the fantail assembly as part of the rear frame structure and adds stiffness to the fantail assembly. The fourth and firth parts have been identified as “Slide Rail Gussets” (Part #’s 09400480 and 09400479). The Gussets are assembled within the sliderail assembly, mechanically attached to the X-Sill and welded to the sliderail. They provide additional stability within the sliderail assembly which, itself, becomes integrated into the rear frame structure. In your request you suggest classification of the “Header End Cap” (Part # 05S14735), “Bumper Leg Attachment” (Part # 05S16192), “Fantail Gusset” (Part # 05S16548), and “Slide Rail Gussets” (Part #’s 09400480 and 09400479) in subheading 7216.91.0010 of the Harmonized Tariff Schedule of the United States (HTSUS) which provides for “Angles, shapes and sections of … nonalloy steel: Other: Cold-formed … from flat-rolled products: … punched … .” Classification of goods in the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... ”. Heading 8716 provides for “Trailers … ; and parts thereof.” General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.” Subheading 8716.90 provides for “Trailers … ; and parts thereof: Parts.” 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. EN 87.16 states: “Parts of this heading include: (1) Chassis and component parts thereof (frame side members, cross members, etc.).” The applicable classification subheading for the “Header End Cap” (Part # 05S14735), “Bumper Leg Attachment” (Part # 05S16192), “Fantail Gusset” (Part # 05S16548), and “Slide Rail Gussets” (Part #’s 09400480 and 09400479) will be 8716.90.5060, HTSUS, which provides for “Trailers … ; and parts thereof: Parts: Other: Other.” The rate of duty will be 3.1%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division