The tariff classification of cigarette lighter/12 volt socket fittings from China

N231657 September 18, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.30.5000 Mr. Michael Unsworth JAS Forwarding (USA) Inc. 35790 Northline Road, Suite B RE: The tariff classification of cigarette lighter/12 volt socket fittings from China Dear Mr. Unsworth: In your letter dated August 15, 2012, you requested a tariff classification ruling. Samples of four items were provided with your letter and are being returned as you requested. Styles F89075135, F89075909, F89090978 and F89078211 are described as automotive cigarette lighter/12 volt covers. The covers are all accessory fittings designed to fit onto the opening for the cigarette lighter or the 12 volt power source on the interior coachwork of a motor vehicle. The fittings line the receptacle, form a type of bezel around the hole and include the cover. The applicable subheading for the lighter covers, styles F89075135, F89075909, F89090978 and F89078211, 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