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The tariff classification of a rear reflector from Mexico.
Issued July 1, 2020 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N312499 (July 1, 2020)
Tariff classification
HTS codes: 8708.99.8180
Headings: 8708
Product description
The item under consideration is a Rear Reflex Reflector used for motor vehicles. It is composed of red plexiglass (a form of plastic) lens and a plastic (Polycarbonate-ABS) back plate. It will be installed to the rear bumper of a motor vehicle. The function of the reflector is to caution an approaching driver by reflecting the lights of the approaching vehicle.
CBP rationale
The applicable subheading for the Rear Reflex Reflector will be 8708.99.8180, 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: Other: Other: Other: Other: Other: Other.
Full text
N312499 July 1, 2020 CLA-2-87:OT:RR:NC:N2:206 CATEGORY: Classification TARIFF NO.: 8708.99.8180 Daniel Cannistra Crowell & Moring, LLP 1001 Pennsylvania Avenue NW Washington, DC 20004-2595 RE: The tariff classification of a rear reflector from Mexico. Dear Mr. Cannistra: In your letter dated June 15, 2020, you requested a tariff classification ruling on behalf of your client, Valeo North America, Inc. The item under consideration is a Rear Reflex Reflector used for motor vehicles. It is composed of red plexiglass (a form of plastic) lens and a plastic (Polycarbonate-ABS) back plate. It will be installed to the rear bumper of a motor vehicle. The function of the reflector is to caution an approaching driver by reflecting the lights of the approaching vehicle. The applicable subheading for the Rear Reflex Reflector will be 8708.99.8180, 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: Other: Other: Other: Other: Other: Other.” The general rate of duty will be 2.5% ad valorem 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
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