The tariff classification of a truck bed camper shell from China

 N311151 April 28, 2020 CLA-2-87:OT:RR:NC:N2:206 CATEGORY: Classification TARIFF NO.: 8708.99.8180; 9903.88.03 Chad Robinson C&M Robinson, Inc. 4424 Crane Drive Folsom, California 95630 RE: The tariff classification of a truck bed camper shell from China Dear Mr. Robinson: In your letter dated April 8, 2020, you requested a tariff classification ruling. The item under consideration has been identified as Universal Pickup Truck Bed Camper Shell. You state that the structure of the camper is made entirely of aluminum, welded together with opening hatches controlled with locking door latches and lift struts. The top hatch is lined with synthetic rip-stop tent fabric as to create an enclosed space protected from the weather and also a sleeping platform. When the top shell is in its closed position, it serves as a utility shell and protects the secured truck bed storage of tools and other materials. All of the exposed aluminum has a powder coated finish. Once imported, additional bracketry will be fabricated domestically for proper function with various makes and models of trucks. Customizable optional equipment, such as utility racks and other camping accessories will be added upon individual requests. The shell does not slide in, but sits on top of the ridge around the perimeter of the truck bed body and is attached via brackets. You suggested classification for the Universal Pickup Truck Bed Camper Shell under heading 7616, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of aluminum that are not more specifically provided for elsewhere in the tariff.   Noting that the Universal Pickup Truck Bed Camper Shell is provided for under heading 8708, the subject camper would be not be classified under heading 7616, HTSUS.   In addition, you suggested classification for the Universal Pickup Truck Bed Camper Shell under heading 7610, HTSUS. It is not a structure or part of a structure and as such, is precluded from classification in subheading 7610.90, HTSUS. The applicable subheading for the Universal Pickup Truck Bed Camper Shell will be 8708.99.8180, HTSUS, which provides for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other.” The general rate of duty will be 2.5 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8708.99.8180, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8708.99.8180, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 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