The tariff classification of a license plate bracket assembly from South Korea

N297859 July 9, 2018 CLA-2-87:OT:RR:NC:N2:206 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Kim Geunhui Hung-A Forming 160, Golden root-ro 129 beon-gil, Juchon-myeon, Gimhae-si Gyeongsangnam-do Gimhae 50969 Korea, South RE: The tariff classification of a license plate bracket assembly from South Korea Dear Mr. Geunhui: In your letter dated June 14, 2018, you requested a tariff classification ruling. The item under consideration has been identified as a Bracket Assembly Front License Plate (Item Name 96210-5HK0A), used in motor vehicles. It is manufactured by injection molding, made of polypropylene and is rectangular in shape and recessed. It measures 12.79 inches wide and 4.68 inches high. You state that the bracket assembly will be fastened to the front bumper of a Nissan Rogue to serve as a frame for the license plate. The applicable classification subheading for Bracket Assembly Front License Plate (Item Name 96210-5HK0A) will be 8708.29.5060, HTSUS, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other: Other.” The general rate of duty will be 2.5% ad valorem. 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 on World Wide Web at https://hts.usitc.gov/current. 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, please contact National Import Specialist Liana Alvarez at liana.alvarez@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division