N179796 N1 Ruling Active

The tariff classification of automotive interior door handles from China.

Issued August 25, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.30.1000

Headings: 3926

Product description

A photograph was provided with your letter. The product is a chrome plated plastic automotive interior door handle. You suggest classification in subheading 8302.30.0000, HTUSA, as a base metal mounting or fitting for motor vehicles. However, the essential character is imparted by the plastic component, which forms the handle itself. The metal component is merely a decorative chrome plating over the plastic handle.

CBP rationale

The applicable subheading for the chrome plated automotive interior door handles will be 3926.30.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…fittings for furniture, coachwork or the like: handles and knobs.

Full text

N179796 August 25, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.30.1000 Mr. Timothy Ruane Illinois Tool Works Inc. 3600 W. Lake Avenue Glenview, IL 60026 RE: The tariff classification of automotive interior door handles from China. Dear Mr. Ruane: In your letter dated August 8, 2011, on behalf of ITW Deltar Body & Interior, you requested a tariff classification ruling. A photograph was provided with your letter. The product is a chrome plated plastic automotive interior door handle. You suggest classification in subheading 8302.30.0000, HTUSA, as a base metal mounting or fitting for motor vehicles. However, the essential character is imparted by the plastic component, which forms the handle itself. The metal component is merely a decorative chrome plating over the plastic handle. The applicable subheading for the chrome plated automotive interior door handles will be 3926.30.1000, Harmonized Tariff Schedule of the United States (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. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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