RE: The tariff classification of a steel towing eye from South Korea

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364265 September 10, 2026 CLA-2-83:OT:RR:NC:N5:121 CATEGORY: Classification TARIFF NO.: 8302.30.3060 Jae Young Son Hyundai Motor Company 231, Yangjae-dong, Seocho-gu, Seoul Seoul 06797 South Korea RE: The tariff classification of a steel towing eye from South Korea Dear Mr. Son: In your letter dated August 13, 2026, you requested a tariff classification ruling. Photographs and descriptions of the merchandise were included in your inquiry. The article under consideration is described as a vehicle towing hook, part number 09147-D8000. It is a steel rod that is threaded on one end and has an eye on the opposite end. The threaded portion is secured into a dedicated mounting point located on the body of the vehicle beneath the bumper and the eye portion extends horizontally from the body. The eye functions as an attachment point for a towing cable, rope, or hook. It measures 278 mm long and weighs .820 kg. You suggest this item could be classified under subheading 8708.99, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other automotive parts and accessories. We disagree. Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. Note 2(b) to Section XVII, which includes Chapter 87, provides that if the article is classifiable as a “part of general use” of base metal, classification as a part or accessory in heading 8708 is precluded. "Parts of general use" are defined in Note 2, Section XV, HTSUS, among other things, base metal articles of heading 8302, HTSUS. Heading 8302 includes, in pertinent part, Mountings and fittings suitable for motor vehicles, of iron or steel. In addition, the Explanatory Notes (EN) to Section XV provide that in general, identifiable parts of articles are classified as such parts in their appropriate headings in the Nomenclature. However, “parts of general use” presented separately are not considered as parts of articles but are classified in the headings of this Section appropriate to them. This applies even if the component has a limited or specialized function. We find that the subject vehicle towing hook is more specifically provided for in heading 8302, HTSUS. As such, it is considered “parts of general use” per Note 2(a) to Section XV and is precluded from classification in heading 8708, HTSUS.
The applicable subheading for the vehicle towing hook, part number 09147-D8000 will be 8302.30.3060, HTSUS, which provides for Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork…: Other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof: Of iron or steel, of aluminum or of zinc: Other.” The rate of duty will be 2 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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 Jennifer Jameson at [email protected]. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division