RE: The tariff classification of two steel protector assemblies from South Korea

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364389 September 15, 2026 CLA-2-83:OT:RR:NC:N5:121 CATEGORY: Classification TARIFF NO.: 8302.30.3060 Jae Young Son Hyundai Motor Company 231, Yangjae-dong, Seocho-gu, Seoul Seoul 06797 South Korea RE: The tariff classification of two steel protector assemblies from South Korea Dear Mr. Son: In your letter dated August 19, 2026, you requested a tariff classification ruling. Photographs and descriptions of the merchandise were included in your inquiry. The articles under consideration are described as steel protector assemblies, part numbers 31315-P2500 and 31315-P9000. These items mount to the unibody construction beneath the vehicle and are designed to securely mount and retain the fuel tube in its designation position on the vehicle, and to protect the fuel tube from external conditions. You suggested classifying the protector assemblies in subheading 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.” We disagree. The General Rules of Interpretation (GRI's) to the HTSUS govern the classification of goods in the tariff schedule. GRI 1 states, in pertinent part, that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes…" Note 2(b) to Section XVII excludes parts of general use as defined in Note 2(c) to Section XV, to be classified in this section. The main function of the protector assemblies is to mount and protect. It is essentially a mounting, which is within the terms of heading 8302, HTSUS, and is among the listed headings of Note 2(c) to Section XV. As a result, classification of the protector assemblies in subheading 8708.99.8180, HTSUS, is precluded. The applicable subheading for the steel protector assemblies, part numbers 31315-P2500 and 31315-P9000 will be 8302.30.3060, HTSUS, provides in part for “Base metal mountings, fittings and similar articles suitable for … 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 general rate of duty will be 2 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 Jennifer Jameson at jennifer.d.jameson@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division