CLA-2-87:OT:RR:NC:N1:101
Timothy Ruane, Corporate Trade Compliance Supervisor
Illinois Tool Works, Inc.
1000 Milwaukee Avenue, 4th Floor
Glenview, IL 60025-2426
RE: The tariff classification of plastic vehicle fittings from South Korea
Dear Mr. Ruane,
In your letter dated May 31, 2012, you requested a tariff classification ruling on behalf of ITW Daelim USA of La Grange, Georgia.
The first item under consideration is the Armrest Assembly-Console (Part # 84660-2W100). You state that the rectangular Armrest Assembly-Console is used as an armrest on the interior center console of a motor vehicle and is primarily made of plastic with a vinyl trim cover that simulates a leather appearance.
The second item under consideration is the Air Conditioning Vent (Part # 97050-2W000). You state that the Air Conditioning Vent is used to modulate the air flow in the interior of a vehicle and is located on the lover center pillar. The Vent is rectangular and primarily made of plastic with some foam attached to its side for insulation purposes.
The third item under consideration is the Duct Assembly (Part number 97040-4Z100). You state that it is used to distribute heat and air conditioning to the interior rear passenger compartment of a vehicle and is primarily made of plastic. Two square pieces of foam on the backside of the rectangular Assembly are for insulation purposes. The Assembly is located behind the lower trim of the center pillar.
The applicable subheading for the Armrest Assembly-Console (Part # 84660-2W100), Air Conditioning Vent (Part # 97050-2W000) and the Duct Assembly (Part # 97040-4Z100) will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of … motor vehicles … : Other parts … of bodies (including cabs): Other: Other: Other.” The rate of duty will be 2.5%.
The fourth item under consideration is the Bezel Aux Jack (Part # 84619-2W000). You state that this item is made of plastic, fits into the center front console and is used as a bezel for the AUX/USB jack assembly.
In your request, you proposed classification of the Bezel Aux Jack in heading 8708, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ … accessories … of … motor vehicles … .” However, Note 2.(b) to Section XVII of the HTSUS, of which Chapter 87 is a part, states “The expressions “parts” and “parts and accessories” do not apply to the following articles, whether or not they are identifiable as for the goods of this section: (b) Parts of general use … .” 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. 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 Bezel Aux Jack bezel, even though designed for a particular use in a vehicle, is a similar good of plastics to the articles which are defined as parts of general use and is thus excluded from classification in any of the subheadings of Section XVII.
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... .” Heading 3926 provides for “Other articles of plastics … .”
General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.” Subheading 3926.30 provides for “Fittings for … coachwork or the like.”
The applicable subheading for the Bezel Aux Jack (Part # 84619-2W000) will be 3926.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics … : Fittings for … coachwork or the like: Other.” The rate of duty will be 5.3%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the 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 Armrest Assembly-Console, Air Conditioning Vent or Duct Assembly, please contact National Import Specialist Richard Laman at 646-733-3017. If you have any questions regarding the Bezel Aux Jack, please contact National Import Specialist Joan Mazzola at 646-733-3023.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division