CLA-2-39:OT:RR:NC:N4:433
Shawn Glover
Trade Management Analyst
UPS Trade Management Services, Inc.
2031 S. Centennial Avenue
Aiken, SC 29803
RE: The tariff classification of a “door handle with mounting insert” from South Korea – the Republic of Korea.
Dear Mrs. Glover:
In your letter dated May 18, 2016, on behalf of NYX Linden, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
The merchandise under consideration is described as a “door handle with mounting insert,” specifically designed to fit a Chevrolet Silverado truck. The item consists of a spring mechanism, chrome plated plastic handle and a black plastic mounting. The “door handle with mounting insert” snaps into the truck’s interior door panel. When a person needs to open the door of the truck, they pull-up on the spring-loaded handle, thereby releasing the closed door.
You indicate in pertinent part that the expression “parts and parts and accessories” of Section XVII [Vehicles, Aircraft, Vessels and Associated Transportation Equipment] of the Harmonized Tariff Schedule of the United States (HTSUS) do not apply to “parts for general use,” as defined in Legal Note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39), whether or not those parts are identifiable for goods of that section. Among those parts included in the term “parts of general use” are goods of heading 8302, HTSUS, which provides for base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; …. Furthermore, the Explanatory Notes (ENs) to the Harmonized Tariff Schedule at the international level, at heading 8302, indicate in relevant part that general class goods, such as accessory fittings and mountings remain in this heading even if they are designed for particular uses (e.g., door handles or hinges for automobiles.
We note that “parts for general use” of heading 8302, HTSUS, extends to those parts made of plastic too. As such, the “door handle with mounting insert,” made of plastic, is excluded for being classified in Section XVII and any of its headings thereunder. Accordingly, the merchandise concerned falls within the term “parts for general use” of Chapter 39, HTSUS.
The applicable subheading for the “door handle with mounting insert,” made of plastic, will be 3926.30.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Fittings for furniture, coachwork or the like: Handles and knobs.” The rate of duty will be 6.5% 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 https://hts.usitc.gov/current.
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 Neil H. Levy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division