CBSA Tariff Classification of Automotive StampingsThursday, May 29, 2014 > 13:27:44
D10-15-19 Memorandum – Tariff Classification of Automotive Stampings Under Tariff Item No. 9962.00.00
This memorandum outlines and explains the classification of automotive stampings with respect to tariff item No. 9962.00.00.
Guidelines and General Information
1. Tariff item No. 9962.00.00 (9962) provides for body, cowl, fender, front end, hood, instrument board, shield or baffle stampings in the rough, whether or not trimmed after the stamping process.
2. While the stamping may be either plain, or coated with a metal protective coating, they must not be further metal finished in any way, including welding.
3. In order to remain classified under 9962, all welding operations must have taken place prior to the final stamping operation; for example, pieces of metal sheeting may be welded together for the purposes of forming the outer skin for a back tail gate or side of a vehicle prior to the final stamping operation. However, outer skins and inner stampings or brackets welded together after the final stamping operation to form doors, hoods, etc., are excluded from the tariff item. The resulting products in such cases are unfinished parts and classified as parts for the purpose of the Customs Tariff.
4. Stampings classified under 9962 may have pierce or clinch nuts incorporated therein provided that the nuts were added during or before the final stamping process.
5. Stampings to which threaded bolts have been welded after the final stamping process are not eligible for 9962.
6. In addition, 9962 specifically excludes door pillars, shields, and baffles stampings for current models of vehicles of heading Nos. 87.03 or 87.04.
7. All of the conditions specified in the preamble of the tariff item must also be met. The goods listed in the tariff item must be for use in the repair of road tractors, motor vehicles for the transport of persons or goods, fire fighting vehicles, and chassis of such vehicles.
8. Stampings for the tractors of tariff item Nos. 8701.10.10, 8701.30.00, or 8701.90.90 are properly classified under tariff item No. 8708.29.11.
Complete details available at http://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-19-eng.html.