CLA-2-87:OT:RR:NC:N1:101
Jini Koh, Attorney
Crowell & Moring, LLP
1001 Pennsylvania Avenue NW
Washington, DC 20004-2595
RE: The tariff classification of a sliding roof subassembly and door handle from Japan
Dear Ms. Koh,
In your letter dated January 17, 2013, you requested a tariff classification ruling on behalf of Aisin Holdings of America, Inc. of Seymour, Indiana.
The first items being considered are the “Sliding Roof Cable Subassembly” (Parts Number 471025-10130 and 471026-10130). You state that the Sliding Roof Cable Subassembly, which is comprised of steel, assists in pulling the sunroof glass back and forth along the sunroof track. The Cable Subassembly is used in Mutsubishi Galant vehicles.
The second item being considered is the “Sliding Roof Channel Drip Subassembly” (Part Number 471051-10150). You state that the Sliding Roof Channel Drip Assembly, which is comprised of a rubber dam attached to a steel frame, when engaged, opens the sunshade and channels any water on the sunroof glass exterior when in a closed position. The Channel Drip Subassembly is used in Hummer H2 vehicles.
The third items being considered are the “Outside Front Door Frame Handle” (Part Numbers 423126-10090 and 423125-10120). Aisin part numbers 423126-10090 and 423125-10120 are described as outdoor front door frame handles, for the left and right side, respectively. They form the skeleton of the door handle. You state that they are composed essentially of glass fiber reinforced plastics and contain some steel and aluminum components. The frame handles will be connected to the front door frame to facilitate opening, closing and locking the doors.
You suggest classification of the handles 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)." The plastic front door frame 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 handles are specially designed for use on vehicles, they are precluded from classification in Section XVII as a part or accessory to a vehicle.
The applicable classification subheading for the “Sliding Roof Cable Subassembly” (Parts Number 471025-10130 and 471026-10130) and the “Sliding Roof Channel Drip Subassembly” (Part Number 471051-10150) will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of … motor vehicles … : Other parts … : Other: Other: Other.” The rate of duty will be 2.5%.
The applicable subheading for the outdoor front door frame handles, Aisin part numbers 423126-10090 and 423125-10120, will be 3926.30.1000, HTSUS, which provides for other articles of plastics: fittings for furniture, coachwork or the like: handles and knobs. The rate of duty will be 6.5 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the 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 Roof Subassemblies, please contact National Import Specialist Matthew Sullivan at 646-733-3013. If you have any questions regarding the Door Frame Handle, please contact Joan Mazzola at 646-733-3023.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division