CLA-2-39:OT:RR:NC:N4:415
Kyung-Jin Moon
JINSOL Customs Consulting & Logistic Service
129, Gaetbeol-ro, Yeonsu-gu
Incheon, 21999
South Korea
RE: The tariff classification of a plastic automotive body trim piece from South Korea.
Dear Mr. Moon:
In your letter dated July 4, 2025, you requested a tariff classification ruling on behalf of your client,
SEOYON E-HWA.
Images were provided in lieu of a sample.
The product under consideration is described as the “ARMREST ASSY-FR DR, LH (VA GRADE),” model
number 82710-PI000NNB. It is a plastic armrest assembly component installed on the front door trim of the
driver’s side of an automobile. This product does not involve any mechanical or electronic functions and is a
simple structure attached to the door trim. Further, your submission states that it does not play a role in the
vehicle’s structural rigidity, driving performance, or safety. We agree that it would be considered a plastic
fitting for coachwork.
The applicable subheading for the “ARMREST ASSY-FR DR, LH (VA GRADE),” model number
82710-PI000NNB, will be 3926.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which
provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [f]ittings for
furniture, coachwork or the like: [o]ther.” The column one, general rate of duty is 5.3 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
3926.30.5000, 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/current.
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, contact
National Import Specialist Kristopher Burton at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division