8708.10 - Bumpers and parts thereof:

Heading 8708.10 specifically covers bumpers designed for motor vehicles of headings 8701 to 8705, as well as their constituent parts. Bumpers are essential safety components intended to absorb impact in low-speed collisions and protect the vehicle's bodywork. This classification encompasses a wide array of bumper designs, materials (such as plastics, metals, or composites), and their sub-assemblies, regardless of whether they are painted or finished.

Distinguishing 8708.10 from its siblings, it is important to note that while other categories within 8708.10 cover braking systems, drivelines, or road wheels, this heading is solely dedicated to the impact-absorbing structures at the front and rear of a vehicle. For instance, brakes (8708.30) are for deceleration, and gearboxes (8708.40) are for power transmission, both functionally distinct from the protective role of a bumper.

The subcategories within 8708.10 further refine the classification of these goods. 8708.10.30 is for complete bumpers, ready for installation, while 8708.10.60 pertains to individual components or replacement parts that make up a bumper assembly, such as brackets, reinforcement beams, or decorative trim specifically designed for bumper integration. This distinction is crucial for accurate inventory management and tariff application.