CLA-2-39:OT:RR:E:NC:SP:221

Mr. Robert Resetar
Porsche Cars North America, Inc.
980 Hammond Drive
Suite 1000
Atlanta, GA 30328

RE: The tariff classification of automotive door trim from Germany

Dear Mr. Resetar:

In your letter dated October 20, 2008, you requested a tariff classification ruling.

The illustration submitted with your request depicts a trim piece that fits onto an interior non-mechanical door handle of an automobile. The trim piece is made of plastics.

The applicable subheading for the door handle trim piece will be 3926.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plasticsā€¦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,

Robert B. Swierupski
Director
National Commodity Specialist Division