CBP Ruling N326545 — The tariff classification of a tailgate pad from China

Tariff classification

Headings: 9903, 8708

Product description

The article under review is a Tailgate Pad, which is a protection pad used on the tailgate of small to large vehicles. In the additional information you provided to this office per our request, you list fifteen (15) item numbers for this article. However, they only differ in color and size. The tailgate pad is composed of PVC tarpaulin, EPE foam, polyester fleece, polyester binding, nylon webbing, and metal buckles. It can transport up to six bikes and contains raised bumpers and downtube straps to keep the bicycles separate. Once installed on a truck, bikes can be placed on the pad where the main part of the bicycle is inside the box of the truck and the front wheel and fork are outside the bed of the truck.

Full text

N326545 June 22, 2022 CLA-2-87:OT:RR:NC:N2:206 CATEGORY: Classification TARIFF NO.: 8708.99.8180; 9903.88.03 Alexis Sicairos, Logistics Specialist Fox Factory 915 Disc Dr Scotts Valley, CA 95066 RE: The tariff classification of a tailgate pad from China Dear Mr. Sicairos: In your letter, dated June 8, 2022, you requested a tariff classification ruling. The article under review is a Tailgate Pad, which is a protection pad used on the tailgate of small to large vehicles. In the additional information you provided to this office per our request, you list fifteen (15) item numbers for this article. However, they only differ in color and size. The tailgate pad is composed of PVC tarpaulin, EPE foam, polyester fleece, polyester binding, nylon webbing, and metal buckles. It can transport up to six bikes and contains raised bumpers and downtube straps to keep the bicycles separate. Once installed on a truck, bikes can be placed on the pad where the main part of the bicycle is inside the box of the truck and the front wheel and fork are outside the bed of the truck. The applicable subheading for the Tailgate Pad will 8708.99.8180, 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%. 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

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