The tariff classification of an aluminum frame from South Korea

N335162 September 28, 2023 CLA-2-87:OT:RR:NC:N:206 CATEGORY: Classification TARIFF NO.: 8708.99.8180 Jae Jung K&G Customs Service Inc. 5935 Buford Highway, Suite 300Norcross, GA 30071 RE:  The tariff classification of an aluminum frame from South Korea Dear Mr. Jung: In your letter dated September 5, 2023, you requested a tariff classification ruling on behalf of your client, Shin Yang Metal Ind. Co. Ltd. The product under consideration has been identified as an Aluminum Frame, which is used in electric vehicles. The frame consists of several components, which will be imported unassembled, and will be assembled together in the United States upon importation. The frame is designed to store the electric vehicle batteries and does not have any other function. It will be placed at the bottom of the electric car for protection and separation of batteries from the outside shock and vibration of the battery module. It is made of 95 percent aluminum and 5 percent polypropylene. The applicable subheading for the Aluminum Frame 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 percent 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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