CLA-2-87:OT:RR:NC:N2:206
Edward L. Fishburne
Volvo Car U.S. Operations Inc.
1801 Volvo Car Drive
Ridgeville, SC 29472
RE: The tariff classification of a cup holder with lighting from Germany
Dear Mr. Fishburne:
In your letter dated April 30, 2018, you requested a tariff classification ruling. Descriptive literature and pictures were submitted with your request.
The item under consideration is a Cup Holder with Lighting (Part Number 50899413), which is designed to be used in a passenger vehicle. It is an assembly, consisting of a jalousie cover, two plastic rail guides, one plastic light guiding strip, one LED module 3500K, one LED module circuit board, one wiring harness, two molded plastic housing panels, eight plastic cup supports, eight metal springs, and twelve metal socket screws.
You state that the main function of the Cup Holder with Lighting is to serve as a storage compartment for drinks and other small items. The lighting strip is intended for aesthetic purposes in dark conditions.
The applicable subheading for the Cup Holder with Lighting (Part Number 50899413) will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other: Other.” The general rate of duty will be 2.5% 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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division