CLA-2-39:RR:NC:SP:221 G87906
Mr. Robert J. Resetar
Porsche Cars North America, Inc.
900 Hammond Drive, Suite 1000
Atlanta, Georgia 30328
RE: The tariff classification of a seat adjuster handle from Germany.
Dear Mr. Resetar:
In your letter dated February 27, 2001, you requested a tariff classification ruling.
A diagram and description of the product were provided with your letter. The seat adjuster handle is composed of plastic. The handle, which protrudes from the lower part of an automobile seat, is designed to attach to an adjusting lever. When the handle is pulled up, the lever disengages the seat adjuster, allowing a person to slide the seat forward or back.
The applicable subheading for the seat adjuster handle will be 3926.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, fittings for furniture, coachwork or the like: handles and knobs. The rate of duty will be 6.5 percent ad valorem.
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 212-637-7034.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division