CLA-2-39:OT:RR:NC:N4:421
Mr. Ashok Sadhwani
2815 Military Avenue
Los Angeles, CA 90064
RE: The tariff classification of automobile handles from South Korea
Dear Mr. Sadhwani:
In your letter dated February 13, 2012, on behalf of Hanil E Hwa Interiors Alabama, you requested a tariff classification ruling.
Samples of two automobile handles and two accessory mounting components for the handles were provided with your letter. The parts are all composed of molded plastics. Part number 82651-3S000 (identified as Sample A) is identified as an outside body handle. Part number 82652-3S000 (identified as Sample Aa) is identified as an outside body cover, which will be attached to a vehicle and assembled to the handle. Part number 82651-3S200 (identified as Sample B) is identified as an outside chrome color body handle. Part number 82652-3S010 (identified as Sample Bb) is identified as an outside chrome color cover, which will be attached to a vehicle and assembled to the handle. The accessory mounting component for each handle may also be imported with the handle rather than being imported as a separate inventory component.
You note that each handle is specifically designed for a particular model of automobile and 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 and accessory mounting pieces for the 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, despite the fact that they are specifically designed for particular models of vehicles.
The applicable subheading for the plastic handles, styles 82651-3S000 and 82651-3S200, whether imported alone or imported as a unit consisting of a handle with its accessory mounting component, will be 3926.30.1000, HTSUS, which provides for other articles of plastics: fittings for furniture, coachwork or the like: handles and knobs. The general rate of duty will be 6.5 percent ad valorem.
The applicable subheading for the accessory mounting components, styles 82652-3S000 and 82652-3S010, when imported separately from the handles, will be 3926.30.5000, HTSUS, which provides for other articles of plastics, fittings for furniture, coachwork or the like: other. The general 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,
Thomas J. Russo
Director
National Commodity Specialist Division