The tariff classification of two motor vehicle Bumper Impact Tubes from Germany

NY H82736 June 26, 2001 CLA-2-87:RR:NC:MM:101 H82736 CATEGORY: Classification TARIFF NO.: 8302.30.3010, 8708.10.6050 Mr. Robert J. Resetar Porsche Cars North America, Inc. 980 Hammond Drive Suite 1000 Atlanta, Georgia 30328 RE: The tariff classification of two motor vehicle Bumper Impact Tubes from Germany Dear Mr. Resetar: In your letter dated June 18, 2001 you requested a tariff classification ruling. You submitted two samples as well as diagrams from your electronic parts catalog of two motor vehicle Bumper Impact Tubes. You state that the two Bumper Impact Tubes are both constructed of steel. Each consists of an inner and out tube section with attaching points. They are considered to be part of the bumper system. Each is attached to a bumper component on one end and the vehicle’s unibody on the opposite end, as illustrated in the second drawing of each example that you have provided. The function of the tubes is to absorb the force of the impact in the event of a collision. There are four tubes per vehicle: two front and two rear. You state that it is important to note that these tubes are single use parts, meaning that they do not recoil. If the collision contains enough force for the tubes to collapse, they will have to be replaced. You state that the difference between the two parts is in the way they function. In sample #1, upon impact, the force is dampened by the inner tube forced over a ridge protruding out inside the inner tube. In sample #2, the outer tube is gas-filled. Upon impact, depending on the force, a seal is broken at the top of the tube and air is forced out at a rate metered by the size of the hole. The tube is pressurized so it provides an initial resistance. The applicable subheading for the Bumper Impact Tube, Sample #1 will be 8708.10.6050, 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: Parts of bumpers…Other. The rate of duty will be 2.5% ad valorem. The applicable subheading for the Bumper Impact Tube, Sample #2 will be 8302.30.3010, 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, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; door closers of base metal; 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 of zinc…Pneumatic cylinders for lifting, lowering, dampening or counter-balancing. The rate of duty will be 2% ad valorem. 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 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division