The tariff classification of plastic handle inserts from China

N209619 April 11, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.2500 Ms. Erikka Bergsten OAS Holdings Inc., DBA Source One Enterprises 314 W. Superior Street Suite 502 Duluth, MN 55802 RE: The tariff classification of plastic handle inserts from China Dear Ms. Bergsten: In your letter dated March 15, 2012, you requested a tariff classification ruling. The handle insert, also identified as the “Block handle,” is intended to be inserted into a portable archery target and provide a handle whereby the target can be carried from location to location. Photographs and illustrations of the handle insert were submitted with your request. The handle insert is composed of molded acrylonitrile-butadiene-styrene (ABS) plastic. It is comprised of two parts: a handle measuring 10 inches by 13 inches and a handle plate measuring 6.5 inches by 10.73 inches. The handle plate is designed to fit into the back side of the handle part. You suggest classification of the plastic handle inserts under subheading 9506.99.0530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for archery articles and equipment and parts and accessories thereof.  However, plastic handle inserts do not belong to a class or kind of merchandise solely or principally used with archery articles and equipment.  Handles can be used in a wide variety of applications to assist in carrying an item.  Therefore, the plastic handle inserts are not classified in Chapter 95. The applicable subheading for the plastic handle inserts will be 3926.90.2500, HTSUS, which provides for other articles of plastics...handles and knobs, not elsewhere specified or included, of plastics. 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, Thomas J. Russo Director National Commodity Specialist Division