CLA-2-39:OT:RR:NC:N4:421
Mr. M. Jason Cunningham
Sonnenberg & Anderson
125 South Wacker Drive
Suite 1825
Chicago, IL 60606
RE: The tariff classification of automobile handles
Dear Mr. Cunningham:
In your letter dated March 30, 2010, on behalf of Jing Mei Automotive (USA), Inc., you requested a tariff classification ruling.
Two samples were provided with your letter. Article 1 is a chrome-plated plastic exterior automobile door handle with mounting holes and guides designed for a specific make and model of automobile. Article 2 is a chrome-plated plastic interior automobile handle also designed with mounting guides, lever connections and guide holes for a specific make and model of automobile. As you requested, the samples will be returned.
You suggest classification in subheading 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts and accessories of automobile bodies. 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. Parts of general use include items of heading 8302, which provides for, among other articles, base metal mountings, fittings and similar articles suitable for coachwork, including handles. 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 handles are similar goods of plastics to the articles defined as parts of general use and are thus excluded from classification in any of the subheadings in Section XVII, including subheading 8708.29.5060.
You did not identify the country of origin. The rate of duty provided below is the rate applicable to the handles when they are manufactured in a country with which the United States has Normal Trade Relations.
The applicable subheading for the plastic handles will be 3926.30.1000, HTSUS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: fittings for furniture, coachwork or the like: handles and knobs. The general 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 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