CLA-2-39:OT:RR:NC:N4:421
Ms. Sandra Liss Friedman
Barnes, Richardson & Colburn
475 Park Avenue South
New York, NY 10016
RE: The tariff classification of plastic hinges from France
Dear Ms. Friedman:
In your letter dated March 7, 2011, on behalf of ITT Corporation Enidine Inc., you requested a tariff classification ruling.
The products are identified as plastic hinges used in the vertical stow box of the Airbus A380 aircraft. Part #6C-23136-700 is the right side hinge and Part #6C-23137-700 is the left side hinge. A sample of Part #6C-23136-700 was included with your request and is being returned. Each part includes three segments molded from glass fiber reinforced plastics. After importation the three hinge pieces will be assembled with a pin, spring, bearings and seals and some grease will be applied. When installed in the Airbus A380, the completed hinge assembly allows the vertical stow box on the aircraft to open and close smoothly, and keeps the lid from slamming shut upon closure.
You suggest classification in subheading 8803.30.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of goods of heading 8801 or heading 8802: other parts of airplanes: for use in civil aircraft: other. Heading 8803 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 hinges and parts thereof. 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 hinges, even though designed for particular uses in aircraft, are similar goods of plastics to the articles which are defined as parts of general use and are thus excluded from classification in any of the subheadings of Section XVII.
The applicable subheading for the plastic hinge assemblies for the vertical stow box of the Airbus A380, Part #6C-23136-700 and Part #6C-23137-700, will be 3926.30.5000, 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