N286425 N2 Ruling Active

The tariff classification of a guard assembly rear door from South Korea

Issued May 24, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8708.29.5060

Headings: 8708

Product description

The item under consideration has been identified as a Guard Assembly Rear Door (Item code 82180-4CA0A/82181-4CA0A) which is designed to be used in a Nissan-P32R passenger vehicle. It is a bar shaped steel structure which is composed of three (3) subcomponents and is affixed on the inner rear door of the vehicle to provide rigidity to the door assembly. The three components are the Beam-Rear Door Guard, measuring 624.66 millimeters in length, the Bracket-Rear Door Guard Front Right Hand (RH)/Left Hand (LH) and the Bracket-Rear Door Guard Rear RH/LH. The Guard Assembly Rear Door dampens the side impact on the vehicle door through dynamic energy absorption, thus enhancing the passenger’s safety by minimizing injury in the event of a crash.

CBP rationale

The applicable subheading for the Guard Assembly Rear Door (Item code 82180-4CA0A/82181-4CA0A) will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies: Other: Other, Other.

Full text

N286425 May 24, 2017 CLA-2-87:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Jinyoung Kim Dongshin Motech Co., Ltd. 37, Seobu-ro 179beon-gil, Jinyeong-eup Gimhae-si, Gyeongsangnam-do, ASI/KR/KS011/KIMHAE South Korea RE: The tariff classification of a guard assembly rear door from South Korea Dear Jinyoung Kim, In your letter dated May 17, 2017, you requested a tariff classification ruling. The item under consideration has been identified as a Guard Assembly Rear Door (Item code 82180-4CA0A/82181-4CA0A) which is designed to be used in a Nissan-P32R passenger vehicle. It is a bar shaped steel structure which is composed of three (3) subcomponents and is affixed on the inner rear door of the vehicle to provide rigidity to the door assembly. The three components are the Beam-Rear Door Guard, measuring 624.66 millimeters in length, the Bracket-Rear Door Guard Front Right Hand (RH)/Left Hand (LH) and the Bracket-Rear Door Guard Rear RH/LH. The Guard Assembly Rear Door dampens the side impact on the vehicle door through dynamic energy absorption, thus enhancing the passenger’s safety by minimizing injury in the event of a crash. The applicable subheading for the Guard Assembly Rear Door (Item code 82180-4CA0A/82181-4CA0A) will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies: Other: Other, Other.” The general rate of duty will be 2.5%. The applicable classification subheading 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://www.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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →