The tariff classification of a blow pad from South Korea

N361882 June 18, 2026 CLA-2-87:OT:RR:NC:N2:206 CATEGORY: Classification TARIFF NO.: 8708.29.5160 Mr. Hyun Wook Choi Daehan Solution 30, Namdong-daero 369 beon-gil, Namdong-gu Incheon 21629 South Korea RE: The tariff classification of a blow pad from South Korea Dear Mr. Choi: In your letter dated May 29, 2026, you requested a tariff classification ruling. The article under consideration is described as a blow pad (Part Name: BLOW PAD FRT LH NO.1_ICE), Part Number: WE76CA06001A, which is an original equipment manufacturer (OEM) good used in passenger vehicles. The blow pad is installed beneath the driver-side floor mat to absorb impact when stepping on the pedals. It is made of a high-density polyethylene (HDPE) injection molded part, with polyurethane (PU) foam molded onto it, and a fiber pad, which serves to block and protect against the inflow of foaming liquid into the inside of the injection-molded part during the foaming process. The blow pad is made into a specific shape and measures 275 x 333 x 60 mm or 10.83 × 13.11 × 2.36 inches. The applicable subheading for the blow pad (Part Name: BLOW PAD FRT LH NO.1_ICE), Part Number: WE76CA06001A, 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 P. Forkan Director National Commodity Specialist Division