CLA-2-39:RR:NC:SP:221 F81490

Ms. Judy L. Cook
TG Missouri Corporation
2200 Plattin Road
Perryville, Missouri 63775

RE: The tariff classification of the EA rib/spacer and auto assist grip handles and parts thereof from Japan.

Dear Ms. Cook:

In your letter dated December 20, 1999, you requested a tariff classification ruling.

Pictures were provided with your letter. The assist grip handle is designed to be affixed to the interior of an automobile and assist a person entering and exiting the car. In addition to the complete assist grip handle, the parts will be imported separately. These parts include the plastic handle, metal inserts and plastic mounting caps.

The EA rib/spacer is a plastic part located under the interior pillars to support the pillars.

The applicable subheading for the complete assist grip handle and the plastic handle for it will be 3926.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plasticsā€¦fittings for furniture, coachwork or the like: handles and knobs. The rate of duty will be 6.5 percent ad valorem.

The applicable subheading for the plastic mounting caps will be 3926.30.5000, HTS, 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.

The applicable subheading for the metal insert will be 8302.30.3060, HTS, which provides for other mountings, fittings and similar articles suitable for motor vehicles, and parts thereof: of iron or steel, of aluminum or of zinc, other. The rate of duty will be 2 percent ad valorem. The applicable subheading for the EA rib/spacer will be 8708.29.5060, HTS, which provides for parts and accessories of the motor vehicles of headings 8701 to 8705: other parts and accessories of bodies (including cabs): other. The rate of duty will be 2.5 percent ad valorem.

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 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division