The tariff classification of a rear seat insert tray from Germany

N194337 December 6, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.30.5000 Mr. Robert Resetar Porsche Cars North America, Inc. 980 Hammond Drive Suite 1000 Atlanta, GA 30328 RE: The tariff classification of a rear seat insert tray from Germany Dear Mr. Resetar: In your letter dated November 23, 2011, you requested a tariff classification ruling. An illustration of the insert tray was submitted with your letter. The insert tray is made of molded plastic with a rubber pad center. Its purpose is to serve as an area to hold personal items such as keys, coins, phone, etc. The insert tray will be mounted into the transmission hump of the bottom seat cushion of the car’s rear seat. The bottom seat cushion is a one-piece assembly for the entire seat. The applicable subheading for the rear seat insert tray 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division