CLA-2-39:OT:RR:NC:N4:421
Ms. Jennie Crossley
Allstar Marketing Group, LLC
2 Skyline Drive
Hawthorne, NY 10532
RE: The tariff classification of the “GripGo Universal Car Phone Mount” from China
Dear Ms. Crossley:
In your letter dated January 4, 2013, you requested a tariff classification ruling.
Photographs and descriptive literature were provided with your letter. The GripGo Universal Car Phone Mount is a plastic cell phone holder that is designed to be mounted to the dashboard in a car. The holder can grip a phone or GPS through the use of nano-suction.
You suggest classification in subheading 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), as a part or accessory for an automobile. 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. 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 car phone mounts 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.
The applicable subheading for the car phone mount will be 3926.30.5000, HTSUS, which provides for other articles of plastics…fittings for coachwork, furniture 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,
Thomas J. Russo
Director
National Commodity Specialist Division