N080000 N0 Ruling Active

The tariff classification of a wheel rim logo from Germany.

Issued November 3, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3919.90.5060

Headings: 3919

Product description

Pictures were provided with your letter. The decorative logo, identified as Part 997.044.650, is composed of flat, self-adhesive plastic film. It will be used to enhance the appearance of the outer lip of a car’s wheel rim.

CBP rationale

The applicable subheading for the wheel rim logo will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: other: other…other.

Full text

N080000 November 3, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3919.90.5060 Mr. Robert Resetar Porsche Cars North America, Inc. 980 Hammond Drive, Suite 1000 Atlanta, GA 30328 RE: The tariff classification of a wheel rim logo from Germany. Dear Mr. Resetar: In your letter dated October 13, 2009, you requested a tariff classification ruling. Pictures were provided with your letter. The decorative logo, identified as Part 997.044.650, is composed of flat, self-adhesive plastic film. It will be used to enhance the appearance of the outer lip of a car’s wheel rim. The applicable subheading for the wheel rim logo will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: other: other…other. The rate of duty will be 5.8 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/. You have also inquired about methods for determining statistical reporting quantities. Customs and Border Protection supports the Census Bureau of the U.S. Department of Commerce in the collection of foreign trade statistics. You may wish to direct specific questions to the U.S. Census Bureau, Foreign Trade Division. For your information, please note that in this case the protective sheet and the backing film are considered to be packing material for the pressure sensitive logo. 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 (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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