The tariff classification of vehicle bumpers from Poland.
Issued July 13, 2020 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N312526 (July 13, 2020)
Tariff classification
HTS codes: 8708.10.3050
Headings: 8708
Product description
The items under consideration have been identified as “WJF Swamper" and "LRF Trekker", which are front and rear bumpers designed to be used for off-road vehicles, such as Jeep and Land Rover. The bumpers are made from standard carbon steel, and the dimensions are 72" x 23" x 18". The bumpers are imported ready for installation. The manufacturing processes done overseas include laser cutting components from sheets of steel, computer numerically controlled (CNC) bending and welding together.
CBP rationale
The applicable subheading for the “WJF Swamper" and "LRF Trekker" will be 8708.10.3050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Bumpers and parts thereof: Bumpers: Other.
Full text
N312526 July 13, 2020 CLA-2-87:OT:RR:NC:N2:206 CATEGORY: Classification TARIFF NO.: 8708.10.3050 Grzegorz P. Michalecki Goliath Off Road 21810 State Road 46 Mount Dora, FL 32757 RE: The tariff classification of vehicle bumpers from Poland. Dear Mr. Michalecki: In your letter dated June 16, 2020, you requested a tariff classification ruling. The items under consideration have been identified as “WJF Swamper" and "LRF Trekker", which are front and rear bumpers designed to be used for off-road vehicles, such as Jeep and Land Rover. The bumpers are made from standard carbon steel, and the dimensions are 72" x 23" x 18". The bumpers are imported ready for installation. The manufacturing processes done overseas include laser cutting components from sheets of steel, computer numerically controlled (CNC) bending and welding together. The applicable subheading for the “WJF Swamper" and "LRF Trekker" will be 8708.10.3050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Bumpers and parts thereof: Bumpers: Other.” The 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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