D81748 D8 Ruling Active

The tariff classification of automotive accessories from China

Issued September 28, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8481.90.1000

Headings: 8481

Product description

Item number 8122 is a pair of plastic door lock knobs in the form of dice. Item number 8117 is a set of four dice valve caps, which consist of brass fittings for tire valves set into plastic dice. Item number 8123 is a set of two license plate fasteners. The fasteners consist of a metal threaded bolt, lock washer and nut, with the bolts set into plastic dice. Item number 54-1900 is described as a "dice dress up kit". The dress up kit consists of items 8122, 8117 and 8123 packaged together for retail sale. The dress kit does not constitute a "set" for tariff purposes and the individual items will be separately classified.

CBP rationale

The applicable subheading for the valve caps will be 8481.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of hand operated valves, of copper. The applicable subheading for the door lock knobs will be 3926.30.1000, HTSUS, which provides for other articles of plastics. The applicable subheading for the license plate fasteners will be 7318.15.2010, HTSUS, which provides for bolts and their nuts or washers entered in the same shipment, having threads with a diameter of less than 6 millimeters.

Full text

NY D81748 September 28, 1998 CLA-2-84:RR:NC:1:102 D81748 CATEGORY: Classification TARIFF NO.: 8481.90.1000 Mr. Greg Ball Allison Corporation 15 Okner Parkway Livingston, NJ 07039 RE: The tariff classification of automotive accessories from China Dear Mr. Ball: In your letter dated August 26, 1998 you requested a tariff classification ruling on behalf of the Allison Corporation. The items in question are described as decorative automotive accessories which are produced in various designs. The sample items submitted feature a dice design. Item number 8122 is a pair of plastic door lock knobs in the form of dice. Item number 8117 is a set of four dice valve caps, which consist of brass fittings for tire valves set into plastic dice. Item number 8123 is a set of two license plate fasteners. The fasteners consist of a metal threaded bolt, lock washer and nut, with the bolts set into plastic dice. Item number 54-1900 is described as a "dice dress up kit". The dress up kit consists of items 8122, 8117 and 8123 packaged together for retail sale. The dress kit does not constitute a "set" for tariff purposes and the individual items will be separately classified. The applicable subheading for the valve caps will be 8481.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of hand operated valves, of copper. The rate of duty will be 3.5 percent ad valorem. The applicable subheading for the door lock knobs will be 3926.30.1000, HTSUS, 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. The applicable subheading for the license plate fasteners will be 7318.15.2010, HTSUS, which provides for bolts and their nuts or washers entered in the same shipment, having threads with a diameter of less than 6 millimeters. The rate of duty will be 0.1 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 Kenneth T. Brock at 212-466-5493. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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