CLA-2-39:OT:RR:NC:N4:421
Mr. Ralph Garcia
Mitsubishi Motors North America Inc.
6400 Katella Avenue
Cypress, CA 90630
RE: The tariff classification of a bumper trim fitting from Japan
Dear Mr. Garcia:
In your letter dated September 28, 2009, you requested a tariff classification ruling.
Part Number 6400B398 is identified as a center front bumper garnish. The fitting is a decorative trapezoidal trim installed on the front bumper fascia forward of the bumper grille. You have stated that the component serves no functional purpose other than to enhance the aesthetic appearance of the vehicle.
You suggest classification in subheading 8708.29 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts and accessories of motor vehicles. Subheading 8708.29 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. Parts of general use include items of heading 8302, which provides for, among other articles, base metal mountings, fittings and similar articles suitable for automotive coachwork. 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 bumper fitting is a similar good of plastics to the articles defined as parts of general use and is thus excluded from classification in any of the subheadings in Section XVII, including subheading 8708.29.
The applicable subheading for the bumper garnish will be 3926.30.5000, Harmonized Tariff Schedule of the United States (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,
Robert B. Swierupski
Director
National Commodity Specialist Division