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NY 808225

April 17, 1995

CLA-2-87:S:N:N1:808225 101


TARIFF NO.: 8708.10.3010

Susan I. Marok
John V. Carr & Son, Inc.
1600 W. Lafayette
Detroit, MI 48216

RE: The tariff classification of a Bar-Front Bumper Automotive Blank from Canada

Dear Ms. Marok:

In your letter dated March 14,1995 you requested a tariff classification ruling.

The item for which you requested classification is a Bar-Front Bumper Automotive Blank (Part #291655-10); you state that this blank is an unfinished part (front bumper) for a GM "A" car which is identified by the notch in the top of the part and by the shaped or developed ends.

The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUS, states, in part, that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. . . ". GRI 2(a), HTSUS, 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."

The Harmonized Commodity Description and Coding System (HCDCS) Explanatory Notes (ENs), although not dispositive, are to be looked to for the proper interpretation of the HTSUS [54 Fed. Reg. 35127, 35128 (Aug. 23, 1989)]. EN To Rule 2(a) states: "(II) The provisions of this Rule also apply to blanks unless these are specified in a particular heading. The term "blank" means an article, not ready for direct use, having the approximate shape or outline of the finished article or part, and which can only be used, other than in exceptional cases, for completion into the finished article or part."

The Bar-Front Bumper blanks have the approximate shape or outline of the finished article; Bar-Front Automotive Bumpers. When exported to the U.S., the Bar-Front Bumper blanks can only be used for completion into a finished Bar-Front Automotive Bumper. Therefore, pursuant to GRI 2(a), HTSUS, the Bar-Front Bumper blanks are unfinished articles and are classified under the tariff provision for the finished article.

The applicable subheading for the Bar-Front Bumper Automotive blanks will be 8708.10.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Bumpers and parts thereof: Bumpers: Stampings. The rate of duty will be 3% ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire

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