CLA-2-39:OT:RR:NC:N4:421
Ms. Karin Muller
Magna Closures Inc.
521 Newpark Blvd.
P.O. Box 357
Newmarket, Ontario, Canada L3Y 4X7
RE: The tariff classification of a car door handle insert from China
Dear Ms. Muller:
In your letter dated August 14, 2012, you requested a tariff classification ruling.
The product is identified as a chrome-plated plastic strip appliqué. The appliqué is a rigid curved three dimensional insert designed to fit onto the outside surface of an automobile handle assembly. A sample of both the insert and the handle were included with your request and are being returned to you. The strip is an ornamental feature that has no function other than to decorate the handle. It is applied by being snapped into position onto the handle and secures by means of tabs at either end of the strip.
You suggest classification of the insert in subheading 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other accessories of bodies of motor vehicles. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI’s), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. 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.
Among the articles included in the definition of parts of general use are those of heading 8302, HTSUS, which includes base metal mountings, fittings and similar articles suitable for coachwork. 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 inserts for motor vehicle handles are “similar goods of plastics” to the general class of fittings and mountings suitable for coachwork (vehicle bodies) described in heading 8302. Therefore, even though the insert is specially designed for use on a car door handle, it is precluded from classification in Section XVII as a part or accessory to a vehicle.
The applicable subheading for the chrome plated plastic strip appliqué/insert will be 3926.30.5000, 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