863010 86 Ruling Active

The tariff classification of a plastic handle from Taiwan.

Issued May 16, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.2500

Headings: 3926

Product description

The handle is composed of a textile material completely embedded in plastics. This type of handle has many uses and it is frequently used on items such as portable radios and cassette players. After importation, these particular handles will be attached to a wire cutter.

CBP rationale

The applicable subheading for the plastic handle will be 3926.90.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics.

Full text

NY 863010 May 16, 1991 CLA-2-39:S:N:N3G:221 863010 CATEGORY: Classification TARIFF NO.: 3926.90.2500 Mr. Michael G. Davis William H. Masson, Inc. 11 E. Mount Royal Avenue Baltimore, MD 21202-2714 RE: The tariff classification of a plastic handle from Taiwan. Dear Mr. Davis: In your letter dated May 1, 1991, on behalf of The Ames Company, you requested a tariff classification ruling. The handle is composed of a textile material completely embedded in plastics. This type of handle has many uses and it is frequently used on items such as portable radios and cassette players. After importation, these particular handles will be attached to a wire cutter. The applicable subheading for the plastic handle will be 3926.90.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics...handles or knobs, not elsewhere specified or included, of plastics. The rate of duty will be 6.5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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