CLA-2-39:OT:RR:NC:N4:421
Mr. Rob Resetar
Porsche Cars North America Inc.
980 Hammond Drive
Suite 1000
Atlanta, GA 30328
RE: The tariff classification of a fuel filler cup from the Czech Republic
Dear Mr. Resetar:
In your letter dated September 17, 2012, you requested a tariff classification ruling.
Descriptive literature was included with your request. The fuel filler cup is a molded plastic component used on the body of a motor vehicle. It forms a type of bezel for the area around the fuel filler cap and underneath the fuel filler cover. It serves as a mounting piece onto which the fuel filler cover, i.e., the cover that fits over the fuel cap, is secured. It incorporates the hinge on which the fuel filler cover is mounted. It also acts as a mounting for the fuel cap anchor. The component is molded to include a small hole that acts as a drain for spilled fuel.
The applicable subheading for the fuel filler cup will be 3926.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…fittings for furniture, coachwork or the like: other. 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,
Thomas J. Russo
Director
National Commodity Specialist Division