CLA-2-39:OT:RR:E:NC:SP:221
Ms. Justine Bacani
Mitsubishi Motors North America, Inc.
6400 Katella Avenue
Cypress, CA 90630
RE: The tariff classification of plastic caps from Japan.
Dear Ms. Bacani:
In your letter dated August 15, 2008, you requested a tariff classification ruling.
You described three caps used in automobiles. Part Number MB557774, described as a screw cap, is a small circular plastic cap with a hole in the middle connected to a half dome cover. A screw is inserted into the hole of the screw cap to attach the molding of the door trim to the vehicle. The connecting dome then snaps to the top of the screw to cover it for aesthetic purposes.
Part Number MB646885, identified as an air spoiler cap, is a small black plastic cap that is placed over the bottom end of the bolt and nut that attaches a rear spoiler to the trunk of a vehicle. The cap covers the hardware for aesthetic purposes.
Part Number MB814163, identified as a bumper cap, is a molded plastic cap with a cellular rubber seal. The bumper cap is designed to be inserted into a pre-punched hole on the roof of certain vehicles to function as a spacer between the vehicle’s roof and wind spoiler. This fixes the space between the roof and spoiler to reduce wind noise and rattling.
The applicable subheading for the screw cap, air spoiler cap and bumper cap will be 3923.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for stoppers, lids, caps and other closures, of plastics. The rate of duty will be 5.3 percent ad valorem.
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 on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division