The tariff classification of automotive components from Poland

N359675 April 1, 2026 CLA-2-87:OT:RR:NC:N2:206 CATEGORY: Classification TARIFF NO.: 8708.29.5160 Pawel Cybulski CYBUL Radical Solutions Ul. gen. Wladysawa Sikorskiego 5 Lajski 05-119 Poland RE: The tariff classification of automotive components from Poland Dear Mr. Cybulski: In your letter dated March 12, 2026, you requested a tariff classification ruling. The articles under consideration are five automotive components used in passenger vehicles. The first and second items are roll bars, Roll Bar X (Part Number MX5-XNA-ROL-XXX-001), which is made for Mazda MX-5 NA/NB and Roll Bar (Part Number MX5-XNC-PRH-ROL-001), which is made for a Mazda MX-5 NC PRHT. They are structural rollover protection components designed to increase occupant safety. They are installed behind the seats and bolted to the chassis mounting points. In the event of a rollover, the roll bars reinforce the passenger compartment and reduce injury risk. The roll bars are made of carbon steel tubes and welded steel plates. They are bolted to the vehicle chassis using mounting hardware. The third item is a Front Strut Tower Brace (Part Number MX5-XND-ROZ-GOR-001), which is made for a Mazda MX-5 ND. It is a structural reinforcement bar installed between the front suspension strut towers and firewall. It increases chassis rigidity, reduces body flex, and improves handling performance during dynamic driving. The brace is made of carbon steel bars, steel bolts and nuts, and powder coated. It is bolted to the factory strut tower mounting points and firewall. The fourth item is an X-Brace (Part Number MX5-XNA-XBR-ACE-001), which is made for a Mazda MX-5 NA/NB. It is an underbody structural brace installed to increase chassis rigidity and protect the underside of the vehicle. It improves structural stiffness and provides limited protection against surface contact or abrasion. The brace is made of stainless steel welded plates and carbon steel bolts. It is bolted to the factory mounting points underneath the vehicle. The fifth item is a V3 Roll Cage (Weld-in Type) (Part Number BMW-E92-KLA-V03N), which is made for a BMW E92 V3. It is a weld-in structural roll cage designed for motorsport use. The cage consists of bent steel tubes and steel mounting plates welded to the vehicle chassis. In the event of rollover or collision, the structure significantly increases occupant safety by reinforcing the passenger compartment. The roll cage is welded to the vehicle chassis; mounting plates are welded and secured with hardware where required. The applicable subheading for the Roll Bar X (Part Number MX5-XNA-ROL-XXX-001), Roll Bar (Part Number MX5-XNC-PRH-ROL-001), Front Strut Tower Brace (Part Number MX5-XND-ROZ-GOR-001), X-Brace (Part Number MX5-XNA-XBR-ACE-001), and V3 Roll Cage (Weld-in Type) (Part Number BMW-E92-KLA-V03N) will be 8708.29.5160, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other: Other.” The general rate of duty will be 2.5 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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, (for) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division