CLA-2-39:OT:RR:NC:N4:421
Mr. Robin Heath
Nagase America Corporation
546 Fifth Avenue, 16th Floor
New York, NY 10036-5000
RE: The tariff classification of a plastic handle grip from Japan
Dear Mr. Heath:
In your letter dated August 1, 2011, you requested a tariff classification ruling.
A photograph was provided with your letter. The handle grip is composed of plastics. It is designed for use in an automobile.
You suggest classification in subheading 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts and accessories of automobile bodies. Subheading 8708.29.5060 falls in Section XVII of the HTSUS. Section XVII legal note 2(b) states that the expression "parts and accessories" does not apply to parts of general use, as defined in note 2 to section XV, of base metal, or similar goods of plastics. Parts of general use include items of heading 8302, which provides for, among other articles, base metal mountings, fittings and similar articles suitable for coachwork, including handles. The Explanatory Notes to the Harmonized Commodity Description and Coding System constitute the official interpretation of the HTSUS at the international level. The Explanatory Notes to heading 8302 emphasize that the heading includes goods within such general classes "even if they are designed for particular uses (e.g., door handles or hinges for automobiles)." Plastic handles are similar goods of plastics to the articles defined as parts of general use and are thus excluded from classification in any of the subheadings in Section XVII, including subheading 8708.29.5060.
The applicable subheading for the handle grip will be 3926.30.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics: fittings for furniture, coachwork or the like: handles and knobs. The general rate of duty will be 6.5 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