The tariff classification of a UTV handle from China

N231820 September 21, 2012 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Terry Pilant Jacobson Global Logistics, Incorporated 1930 Sixth Avenue South, Suite 401 Seattle, WA 98134 RE: The tariff classification of a UTV handle from China Dear Mr. Pilant: In your letter dated July 15, 2012, you requested a tariff classification ruling on behalf of your client, Classic Accessories. You submitted a sample of a product you call the “UTV hand hold,” labeled Quadgear® Extreme. The UTV hand hold is an attachment handle for off-road utility vehicles that can be secured to a UTV by textile hook-and-loop fastener strips adjusted with a plastic buckle. The UTV hand hold is used by wrapping the bar cover and straps around a bar of the UTV cage and securing the hook-and-loop fastener strips to help passengers enter or exit a UTV; it could have similar uses in other, non-automotive applications. It is constructed with an inch-wide tubular plastic grip encasing webbed fabric that has a round plastic insert for support. The applicable subheading for the Quadgear Extreme UTV hand hold will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. You suggest classification of the Quadgear Extreme hand hold under subheading 3926.90.2500, HTSUS, which provides for handles and knobs, not elsewhere specified or included, of plastics. However, this is a composite good of plastic and textile, and the textile components are at least as significant as the plastic; as such, neither the plastic nor the textile by itself imparts the essential character to this item. General Rule of Interpretation GRI 3(b), HTSUS, provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character. GRI 3(c) states that when goods cannot be classified by reference to GRI 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the textile classification is in heading 6307 which occurs later than heading 3926. 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 the World Wide Web at http://www.usitc.gov/tata/hts/. The sample was destroyed in our examination but shall remain in our official case file. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Thomas J. Russo Director National Commodity Specialist Division