Background

In the May 15, 2024, Customs Bulletin and Decisions, U.S. Customs and Border Protection reversed a determination regarding the country of origin of an absorber crashbox, a component of passenger vehicles placed between the bumper and side rails that is designed exclusively to prevent the spread of kinetic energy in the event of a collision, thus generating less damage to the vehicle structure.

This item is manufactured and assembled in Mexico with certain imported components from China. In ruling NY N326445 CBP determined that the country of origin of this item for marking purposes was Mexico because the applicable tariff shift requirement was met. However, CBP also determined that the Chinese components did not undergo substantial processing in Mexico and that the country of origin of the crashboxes for purposes of applying Section 301 tariffs was therefore China.

CBP has now issued ruling HQ H335139 modifying its previous ruling to state that the country of origin of the crashboxes for Section 301 tariff purposes is Mexico. CBP explains that certain of the Chinese components underwent sufficient cutting and shaping in Mexico such that their form after processing was no longer the same.

This modification will be effective with respect to goods entered or withdrawn from warehouse for consumption on or after July 15, 2024.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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