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N048900 N0 Ruling Active

The tariff classification of metal and plastic brackets from Canada

Issued January 22, 2009 by U.S. Customs and Border Protection.

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N0 N048900 (January 22, 2009)

Tariff classification

HTS codes: 3926.30.5000, 8302.30.3060

Headings: 3926, 8302

Product description

The merchandise under consideration is five different brackets used to mount vehicle communication interface modules of GM’s OnStar® system into automobiles. Model numbers 10351511 and 22703760 are made of steel. Model numbers 25886921, 22703758 and 25743632 are made of plastic.

CBP rationale

The applicable subheading for the two steel brackets will be 8302.30.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles, other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof, of iron or steel, of aluminum or of zinc, other. The applicable subheading for the three plastic brackets will be 3926.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…fittings for furniture, coachwork or the like: other.

Full text

N048900 January 22, 2009 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.30.3060; 3926.30.5000 Mr. Brett Ian Harris Pisani & Roll PLLC 1629 K Street NW, Suite 300 Washington, DC 20006 RE: The tariff classification of metal and plastic brackets from Canada Dear Mr. Harris: In your letter dated January 6, 2009, on behalf of ATC Logistics & Electronics, Inc., you requested a tariff classification ruling. The samples which you submitted are being retained by this office. The merchandise under consideration is five different brackets used to mount vehicle communication interface modules of GM’s OnStar® system into automobiles. Model numbers 10351511 and 22703760 are made of steel. Model numbers 25886921, 22703758 and 25743632 are made of plastic. The applicable subheading for the two steel brackets will be 8302.30.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles, other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof, of iron or steel, of aluminum or of zinc, other. The rate of duty will be 2 percent ad valorem. The applicable subheading for the three plastic brackets will be 3926.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Barbara Kaiser at (646) 733-3024. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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