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HQ 964662





March 25, 2002

CLA-2 RR:CR:GC 964662 KBR

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.10.60

Mr. Edward Woehr
Subaru-Isuzu Automotive, Inc.
5500 State Road 38 East
Lafayette, IN 47903

RE: Reconsideration of NY B89510; Bumper parts

Dear Mr. Woehr:

This is in reconsideration of New York Ruling Letter (NY) B89510, issued to you by the Customs National Commodity Specialist Division, dated October 9, 1997, concerning the classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of automotive parts from Japan. This ruling will concern only the sixth item in that ruling, the Support Assembly (Part #894170-4181). We have reviewed that prior ruling and have determined that the classification provided is incorrect.

Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), a notice was published on February 20, 2002, in Vol. 36, No. 8 of the Customs Bulletin, proposing to modify NY B89510. No comments were received in response to this notice. This ruling modifies NY B89510 by providing the correct classification for the bumper parts.

FACTS:

The sixth item considered in NY B89510 was Support Assembly (Part #894170-4181). This is a piece of steel which is attached to the rear of a vehicle and the rear bumper of a vehicle. The purpose of this part is to stabilize a vehicle’s rear bumper. The ruling classified the part in subheading 8708.10.30, HTSUS, which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Bumpers and parts thereof: Bumpers.

ISSUE:

What is the classification of the support assembly?

LAW AND ANALYSIS:

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the HTSUS is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.

The HTSUS provisions under consideration are as follows:

Parts and accessories of the motor vehicles of headings 8701 to 8705:

Bumpers and parts thereof:

Bumpers

8708.10.60 Parts of bumpers

In NY B89510, the support assembly part was classified as if it was the bumper of a vehicle rather than as a part for attaching and stabilizing the bumper to the vehicle. Customs has determined that this is incorrect. The support assembly is only a part of the bumper. Therefore, Customs finds that the correct classification for the support assembly (Part #894170-4181) is in subheading 8708.10.60, HTSUS, as parts and accessories of the motor vehicles of headings 8701 to 8705: bumpers and parts thereof: parts of bumpers.

HOLDING:

In accordance with the above discussion, the support assembly (Part #8894170-4181) is classified in subheading 8708.10.60, HTSUS, as parts and accessories of the motor vehicles of headings 8701 to 8705: bumpers and parts thereof: parts of bumpers.

EFFECT ON OTHER RULINGS:

NY B89510 dated October 9, 1997, is modified with respect to the sixth item, Support Assembly (Part #894170-4181) as set forth herein. The classification of the other articles is not affected by this ruling. In accordance with 19 U.S.C. § 1625(c), this ruling will become effective sixty (60) days after its publication in the Customs Bulletin.

Sincerely,

John Durant, Director
Commercial Rulings Division

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