United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2000 NY Rulings > NY F83763 - NY F83805 > NY F83792

Previous Ruling Next Ruling
NY F83792




March 30, 2000

CLA-2-39:RR:NC:SP:221 F83792

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.30.1000

Ms. Martha L. Brown
Volkswagen of America
3800 Hamlin Road - 4E03
Auburn Hills, MI 48326

RE: The tariff classification of automobile grip handles from Germany.

Dear Ms. Brown:

In your undated follow-up letter, received in this office on March 14, 2000, you requested a tariff classification ruling.

The two samples included with your letter will be used as grip handles in the interior of an automobile. Part Number 357 867 198 is molded from plastics. Part Number 357 868 117A is also molded from plastics, but is covered with leather.

You question whether the handles are classifiable as parts of automobiles in heading 8708, Harmonized Tariff Schedule of the United States. Heading 8708 falls within Section XVII. Section XVII Note 2(b) provides that "parts and accessories" do not apply to parts of general use, as defined in note 2 to section XV, of base metal, or similar goods of plastics. Parts of general use include mountings and fittings for coachwork as described in heading 8302. The Explanatory Notes to that heading list grip bars, rails and handles. The instant articles, since they are similar goods of plastics, are thus excluded from classification in heading 8708. The grip handle identified as Part Number 357 868 117A, although covered with leather, has an essential character of the handle shell made from molded plastics, and so is still covered by this exclusion.

The applicable subheading for the grip handles will be 3926.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plasticsfittings 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,

Previous Ruling Next Ruling

See also: