The tariff classification of a bumper attachment from Argentina

N335823 October 25, 2023 CLA-2-87:OT:RR:NC:N:206 CATEGORY: Classification TARIFF NO.: 8708.99.8180 Jairo Leon Engineering & Trade Inc 5701 NW 112th CourtDoral, FL 33178 RE:  The tariff classification of a bumper attachment from Argentina Dear Mr. Leon: In your letter dated October 6, 2023, you requested a tariff classification ruling on behalf of your client, Nexpro Trucks and Equipment Corp. The article under consideration is a Bumper Attachment designed to be fitted on the front end of a truck. The Bumper Attachment includes a bumper assembly, a power systems assembly, and an attachment assembly. The bumper assembly is coupled to the front end of a truck. The power assembly is mounted to the bumper assembly, and provides cutouts for mounting hydraulic connectors, blade connectors, and pneumatic connectors. The attachment assembly is coupled to the bottom end of the truck and extends beyond the front end of the bumper. Furthermore, the attachment assembly includes a bracket and frame that can be positioned in various configurations to allow it to receive different attachments. The bracket can receive hydraulic and electronic attachments which are then operatively coupled to the power systems assembly. You state in your letter that in its imported condition, the bumper attachment does not include any hydraulic connectors, blade connectors, or pneumatic connectors. All these components are purchased in the United States. The applicable subheading for the Bumper Attachment will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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