CLA-2-39:OT:RR:NC:N1:119
Edward Ladson Fishburne
Volvo Car US Operations Inc.
315 Sigma Drive
Summerville, SC 29486
RE: The tariff classification of plastic auto parts from Romania and Slovakia
Dear Mr. Fishburne:
In your letter dated October 26, 2017, you requested a tariff classification ruling on two types of plastic auto parts. Representative photographs were submitted with your request.
The first item under consideration, referred to as Cigar Lighter Plug and identified as part number 313469462, is a removable plug which is used to prevent fingers and other objects from being inserted into the vehicle’s outlet receptacle. This product is constructed of glass filled polyamide, weighs 3.1 grams and does not contain heating elements. You indicate that this plug can be used in any other power outlet within the vehicle.
In your request, you proposed classification of the Cigar Lighter Plug under 3926.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Fittings for furniture, coachwork or the like: Other. However, we find that the subject plug is more specifically provided for elsewhere in Chapter 39.
The second item under consideration, referred to as Park Assist Retainer and identified as part number 314252016, is attached to the inside of the vehicle’s bumper cover and holds an ultrasonic sensor which is not included with the housing. The retainer consists of a filled thermoplastic weighing 5 grams and is not visible from the outside of the vehicle.
In your request, you suggested classification of the Park Assist Retainer in heading 8708.10.6050 which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Bumpers and parts thereof: Parts of bumpers: Other. This office disagrees. Legal Note 2(b) to Section XVII excludes parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39). The ENs to Section XVII further expand on what constitutes a part of general use. EN III(A)(2) specifically excludes mountings and fittings of base metal and plastics. The Park Assist Retainer appears to be a fitting of plastic. Thus, it is excluded from Section XVII.
The applicable subheading for the Cigar Lighter Plug will be 3923.50.0000, HTSUS, which provides for Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: Stoppers, lids, caps and other closures. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the Park Assist Retainer will be 3926.30.5000, HTSUS, which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Fittings for furniture, coachwork or the like: Other.” The column one, general rate of duty is 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 https://hts.usitc.gov/current.
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 April Cutuli at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division