CLA-2-39:OT:RR:NC:N4:415
Tim Lutz
simpleparts Tim Lutz
Ritterstraße 4a
Bielefeld, 33602
Germany
RE: The tariff classification of a plastic extension handle from Germany.
Dear Mr. Lutz:
In your letter dated June 9, 2025, you requested a tariff classification ruling.
An image was provided in lieu of a sample.
The product under consideration is described as a grooming accessory intended for manual back shaving. It
is an extension handle made from waterproof polylactic acid (PLA) plastic that is produced via 3D printing.
This handle measures approximately 26 centimeters long and is designed to hold standard cartridge razors
with a handle diameter of approximately 18 millimeters. The razor is inserted into a flexible adapter ring
made of thermoplastic polyurethane (TPU) plastic at the end of the extension and held in place by a
wedge-shaped grip. Your submission states this product does not contain any electrical components or
mechanical features.
In your request, you suggest classification under subheading 3926.90.9990, Harmonized Tariff Schedule of
the United States (HTSUS). We note that this classification expired on July 1, 2020, and is not currently
valid. Though, as this functions as a handle, we find it to be more specifically provided for earlier within
heading 3926.
The applicable subheading for this plastic extension handle will be 3926.90.2500, HTSUS, which provides
for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [h]andles and
knobs, not elsewhere specified or included, of plastics.” The column one, general rate of duty is 6.5 percent
ad valorem.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e., 9903.01.25, in addition to subheading
3926.90.2500, HTSUS, listed above.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the CBP Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division