In the Jan. 24, 2024, Customs Bulletin and Decisions, U.S. Customs and Border Protection reclassified certain bumper energy absorbers, bumper extensions, and bumper reinforcements as bumper parts under HTSUS 8708.10.60 (2.5 percent duty) rather than as other motor vehicle parts under HTSUS 8708.29.5060 (2.5 percent duty).
The subject items include bumper energy absorbers, which are constructed of either foam or plastic and are designed to absorb impact in case of a collision while effectively protecting other components; bumper extensions, which are placed on the driver’s and passenger’s sides of the vehicle’s front and rear bumpers; and bumper reinforcements, which are made of aluminum, steel, or plastic and are designed to reinforce the bumper assembly by fortifying and shielding the bumper from severe damage.
CBP explains that these items absorb impact and provide rigidity and protection to the bumper, functions that are integral to the function of the bumper, and are thus properly classified as parts.
Ruling HQ H323227 will modify Ruling NY N302213 to reflect this change, effective with respect to goods entered or withdrawn from warehouse for consumption on or after March 25, 2024.
For more information on how to seek or utilize classification and other rulings, please contact attorney Deb Stern at (305) 894-1007 or via email.
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