The tariff classification of Mud Flap Brackets from Canada

NY D84956 December 17, 1998 CLA-2-83:RR:NC:MM:101 D84956 CATEGORY: Classification TARIFF NO.: 8302.30.3060 Ms. Laura Esquivel Customs Manager Windsor Machine Products, Inc., 26655 Northline Road Taylor, MI 48180 RE: The tariff classification of Mud Flap Brackets from Canada Dear Ms. Esquivel: In your letter dated November 20, 1998 you requested a tariff classification ruling. You submitted a sample piece (exhibit A) of a steel rod cut to size and bent to shape as a mounting bracket for rubber mud flaps for pickup trucks. You submitted a sample piece (exhibit B) of the steel rod after it has been further processed and zinc plated. You request classification/country of origin rulings on shipments of Mud Flap Brackets for Wayne Manufacturing Inc. You state that the Mud Flap Brackets will enter the United States twice in two different forms. First they are imported as a bent steel rod (exhibit A) from Southern Wire Products which is a related company to Wayne Mfg. Next after processing at Wayne Mfg. the Mud Flaps will be shipped to a non-related company: Coatings 85 Ltd. for zinc plating which protects the steel parts from rust and corrosion (exhibit B). After the zinc plating the Mud Flaps are shipped back to Wayne Mfg. before final shipment to an auto manufacturer. You indicate that Coatings 85 provides a processing service for Wayne Mfg. only and never takes title to the goods. You itemize four issues to be addressed: 1." What is the tariff classification of the Mud Flap Bracket first when it will be imported from Southern Wire to Wayne as a bent rod?" The applicable subheading for the Mud Flap Bracket will be 8302.30.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests...and similar fixtures...and base metal parts thereof: Other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof: Of iron or steel, of aluminum or zinc... Other.... The rate of duty will be 2.2% ad valorem. 2. "What is the Tariff classification of the Mud Flap Bracket when it is imported from Coatings 85 after the zinc plating?" The applicable subheading for the Mud Flap Bracket after zinc plating will be 8302.30.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests...and similar fixtures...and base metal parts thereof: Other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof: Of iron or steel, of aluminum or zinc... Other.... The rate of duty will be 2.2% ad valorem. 3. What "...is the Country of Origin of the Bracket when imported from Coatings 85?" The Country of Origin is Canada. 4. The issue of the proper boxes to be filled out on the NAFTA Certificate of Origin should be forwarded to the Customs Port of Entry. 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, contact National Import Specialist Robert DeSoucey at 212-466-5667. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division