The tariff classification of a chassis from Mexico

 N327200 August 4, 2022 CLA-2-87:OT:RR:NC:N2:206 CATEGORY: Classification TARIFF NO.: 8716.90.5060 Luis Carlos Cristobal, Import-Export Manager MIA MFG 821 Industrial Blvd Del Rio, TX 78840 RE: The tariff classification of a chassis from Mexico Dear Mr. Cristobal: In your letter, dated July 20, 2022, you requested a tariff classification ruling. Pictures and other descriptive literature were provided to this office upon request. The item under consideration is a Chassis Frame for trailers that carry shipping containers. The item will be imported without axles, wheels, wiring or rear lights. You state that the chassis is intended to be built by MIA Mexico and sent to Del Rio, Texas. The composition of the material of the chassis frame will be carbon steel. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 2 (a) states, “Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.” You suggested that the chassis be classified as a full trailer in subheading 8716.40.0000, HTSUS, which provides for other trailers or semi-trailers. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs. EN 87.16 references “Parts” and lists chassis and component parts thereof (frame side members, cross members, etc.) as parts of trailers. Therefore, classification of the chassis frame as a full trailer in subheading 8716.40 is precluded. The applicable subheading of the Chassis Frame will be 8716.90.5060, HTSUS, which provides for “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Parts: Other: Other.” The general rate of duty will be 3.1%. 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