CLA-2-39:RR:NC:SP:221 R01163

Ms. Sarah Forwell
Lawrence Automotive Ltd.
Pintail Close, Victoria Business Park
Netherfield
Nottingham, Nottinghamshire, NG4 2SG UK

RE: The tariff classification of ashtray covers from the United Kingdom.

Dear Ms. Forwell:

In your letter dated December 7, 2004, you requested a tariff classification ruling.

The ashtray cover is composed of plastic. It will be used as a cover for an ashtray in an automotive interior.

The applicable subheading for the ashtray cover will be 3926.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…fittings for furniture, coachwork or the like: other. The rate of duty will be 5.3 percent ad valorem.

You have also requested a classification ruling for other plastic automotive items, such gear shift covers, switch plates and cup holder doors. Before we can issue a ruling for these items, we need additional information. Please provide samples of these items as well as descriptive or sales literature. The literature must include complete details including pictures that clearly show where and how each product is used in an automotive interior.

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,

Robert B. Swierupski
Director,
National Commodity
Specialist Division