CLA-2-39:OT:RR:NC:N4:421
Mr. Troy D. Crago-Edwards
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of an ash bucket from China
Dear Mr. Crago-Edwards:
In your letter dated September 7, 2010, you requested a tariff classification ruling.
A photograph was provided with your letter. The product, identified as an automotive ash bucket, item A002AA01423, is a plastic cup with three indentations at the top designed to accommodate cigarettes so that it can be used as an ash tray. It is molded from flame retardant polypropylene. The product measures 8 cm in diameter and 11 cm in height and is said to fit into the cup holder slot in a vehicle.
You suggest classification as an accessory to a vehicle in subheading 8708.29.5060 of the Harmonized Tariff Schedule of the United States (HTSUS). Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) of the HTSUS and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes. Additional U.S Rule of Interpretation 1(a) states that in the absence of special language or context which otherwise requires, a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use. Although you may sell these ash buckets for use with vehicles, they do not belong to a class or kind of goods principally used in vehicles. Other than the fact that the diameter of the bucket allows it to fit into the cup holder of a vehicle, there are no design features that particularly dedicate the cup for use with a motor vehicle, and there are no design features that make it unsuitable for use in a myriad of other locations. For a comprehensive analysis of a similar issue, see HQ 967858, dated May 19, 2006, on the classification of an eyeglass clip that could be used on the visor of a vehicle.
The applicable subheading for the polypropylene plastic ash bucket, item A002AA01423, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, 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