The tariff classification of deck plates from Mexico

 N278124 August 31, 2016 CLA-2-87:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8708.29.5060 James MacNeill Senior HTS Classification Analyst MacNeill Customs Consulting, Inc. P.O. Box 1214 Bristol, CT 06011-1214 RE: The tariff classification of deck plates from Mexico Dear Mr. MacNeill, In your letter dated August 2, 2016, you requested a tariff classification on behalf of your client Detroit Diesel Corporation (DDC), of Detroit, Michigan. Several pictures, illustrations, and exhibits were provided with your request. The items under consideration have been identified as two versions of Deck Plates, the Fixed Deck Plate (FDP) (part numbers A22-72421-001, A22-72421-002) and the Removable Deck Plate (RDP) (part numbers A22-72422-001, A22-72422-003, A22-72422-004, A22-72422-005) used on road tractors. The FDP is attached directly to the frame rail by bolts, washers and nuts, while the RDP has handle rods, which are used to clamp the RDP to the frame rails. Both versions of the deck plates serve the same function. There are typically 1 to 2 deck plates on a road tractor, although more could be utilized on a road tractor with an extended wheelbase. The FDP is an article formed at the factory by stamping aluminum sheet. Its raised grid holes and bracket locator holes are punched during the stamping process. The raised grid holes provide a non-skid work surface. As imported, the FDP consists only of the stamped deck plate with six (6) neoprene cushioning pads affixed to its underside. The mounting brackets are added to the FDP after importation. The RDP is also formed by stamping aluminum sheet, and its raised grid holes and rivet locator holes are punched during the stamping process. As imported, the RDP is a complete assembly ready for attachment to the vehicle frame. It includes the stamped deck, two spring rods (i.e. handles), and four clamps that hold the spring rods in place. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes. You suggested that the FDP may be classified 8708.29.2500 as a body stamping of motor vehicles. Consistent with the decision in HQ ruling HQ964210, the addition of the six (6) neoprene cushioning pads turns the FDP into a discrete, identifiable article of commerce. Alternatively, you proposed that the FDP and RDP be classified in heading 8708.99.8180, which provides for other parts of motor vehicles. 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 87.08 (B) lists, in part “Parts of bodies and associated accessories, for example, floor boards, sides, front or rear panels, luggage compartments, etc….” The applicable subheading for the FDP and RDP will be 8708.29.5060, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other: Other.” The general rate of duty will be 2.5%. 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 https://hts.usitc.gov/current. 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, please contact National Import Specialist Liana Alvarez at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division