CLA-2-87:OT:RR:NC:N:2:206
Jeff Herrmann
CarPro Services LLC
15017 North Dale Mabry Hwy Tampa, FL 33618
RE: The tariff classification of floor mats, cup holder, cup expander, and wheel covers from China
Dear Mr. Herrmann:
In your letter dated July 19, 2023, you requested a tariff classification ruling. Pictures were provided with your request.
The items under consideration are Sets of 3 and 6 Floor Mats for Tesla Model 3 and Model Y (Item Numbers T22088-3, T22089-3, T22088-6, and T22089-6), a Cup Holder for Tesla Model 3 (Item Number AC104), a Cup Holder Expander for Tesla Model 3 and Model Y (Item Number AC105), and a Set of 4 Wheel Covers for Tesla Model Y. No item number for the wheel covers was provided. The sets of floor mats are made of Cross-Link Polyethylene (XPE), the cup holder is made of Thermoplastic Elastomers (TPE), and the cup holder expander and the wheel covers are made of Acrylonitrile Butadiene Styrene (ABS).
You propose classification of the floor mats for Tesla Model 3 and Model Y, in subheading 3918.10, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. Heading 3918, HTSUS, covers floor coverings, of plastics, that are in rolls or in the form of tiles. The instant products are molded automobile floor mats that are designed to fit the floor plan of a specific automobile. Therefore, these mats are precluded from classification in Heading 3918, HTSUS.
You also suggest that the cup holder and wheel covers be classified in heading 3926, HTSUS. which provides for other articles of plastic. Since the cup holder and the wheel covers are recognizable automotive articles, which are designed specifically to be used with vehicles, the items will be classified as motor vehicle accessories.
The applicable subheading for the Sets of 3 and 6 Floor Mats for Tesla Model 3 and Model Y (Item Numbers T22088-3, T22089-3, T22088-6, and T22089-6), and the Cup Holder for Tesla Model 3 (Item Number AC104), will be 8708.29.5160, HTSUS, which provides for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other: Other.” The general rate of duty will be 2.5 percent ad valorem.
The applicable subheading for the Set of 4 Wheel Covers for Tesla Model Y will be 8708.70.6045, HTSUS, which provides for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Road wheels and parts and accessories thereof: For other vehicles: Parts and accessories: Wheel covers and hubcaps for vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29 or heading 8702, 8703, 8704 or 8705.” The general duty rate will be 2.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 8708.29.5160, HTSUS, and 8708.70.6045, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheadings 8708.29.5160, HTSUS, and 8708.70.6045, HTSUS, listed above.
The applicable subheading for the Cup Holder Expander for Tesla Model 3 and Model Y (Item Number AC105) will be 3926.90.9985, HTSUS, which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other.” The general rate of duty is 5.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9985, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.9985, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the United States Trade Representatives (USTR) and Customs and Border Protection (CBP) websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
You also request that this office makes a determination to exclude your merchandise from Section 301 trade remedies stated above. However, the exclusion process is under the USTR purview. More information on the exclusion process can be found at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions.
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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division