The tariff classification of a plastic microphone clip from Taiwan

N200685 February 13, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.30.5000 Mr. Shay O’Reilly West Marine Products 500 Westridge Drive Watsonville, CA 95076 RE: The tariff classification of a plastic microphone clip from Taiwan Dear Mr. O’Reilly: In your letter dated January 17, 2012, you requested a tariff classification ruling. Pictures and descriptive literature were provided with your letter. The microphone clip, Model #576843 (Manufacturer’s #MC1100-B) is composed of molded acrylonitrile butadiene styrene (ABS) plastic. It is designed to be mounted onto a boat to provide a fixed mount for tethered VHF handsets, as well as other standard handsets. It incorporates two holes so that it can be fastened to the boat by means of screws. The applicable subheading for the plastic microphone clip 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, Thomas J. Russo Director National Commodity Specialist Division