The tariff classification of a steel frame and mounting kit from Belgium

N300403 September 26, 2018 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.30.3060 Matthew J. McDonough Volvo Car US Operations, Inc. 1801 Volvo Car Dr. Ridgeville, SC 29472 RE: The tariff classification of a steel frame and mounting kit from Belgium Dear Mr. McDonough: In your letter dated September 3, 2018 you requested a tariff classification ruling. The product under consideration is identified as a Load Divider, Volvo part number 322047325. The Load Divider assembly consists of a steel frame and a mounting kit. You state the Load Divider is an accessory for the vehicle’s luggage area and is made specifically for the Volvo sport utility vehicles. The purpose of the Load Divider is to provide the driver with the ability to store luggage, groceries and pets in a secure manner. You also state that the Load Divider can be used in conjunction with another part to form a pet travel crate. This office disagrees with your proposed classification in heading 8708, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705. Based on the function of the item under consideration, the Load Divider is a part of general use as described in Section XV. The Load Divider functions to secure luggage and other cargo on the interior of the vehicle which is akin to the exemplars articulated in Explanatory Note 83.02. Although the item is specifically designed to be used with vehicles and is identified as such, it is precluded from classification in heading 8708, HTSUS, pursuant to Legal Note 2(b) to Section XVII. The applicable subheading for the Load Divider, Volvo part number 322047325, will be 8302.30.3060, HTSUS, which provides for “Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork… Other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof: Of iron or steel, of aluminum or of zinc; Other”. The rate of duty will be 2 percent 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, contact National Import Specialist Jennifer Jameson at jennifer.d.jameson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division