The tariff classification of a plastic head fit adjustment device from China

N335588 October 16, 2023 CLA-2-84:OT:RR:NC:N1:104 CATEGORY: Classification TARIFF NO.: 8479.89.9599; 9903.88.03 Bryce Esses Amer Sports 130 E. Randolph Street, #600Chicago, IL 60601 RE:  The tariff classification of a plastic head fit adjustment device from China Dear Mr. Esses: In your letter dated September 27, 2023, you requested a tariff classification ruling. The subject article, part number L38189800, is a head fit adjustment device used to adjust the fit of a ski helmet.  The device is constructed of plastic components and mounted to the inside of the helmet with a central adjuster dial or knob positioned at the back of the wearer’s head.  The adjuster dial employs a gear and mechanical wheel with small protrusions that, when rotated by the user, engages the rack teeth located at one end of the device’s two strap-like arms, whose opposite ends are attached to the inside of the helmet.  Rotating the dial facilitates adjustments to the head circumference fit of the helmet as follows: turning the dial clockwise tightens the helmet around the user’s head, while turning it counterclockwise loosens the fit of the helmet. The gear component locks in the position of the straps, thereby maintaining the selected fit.    In your request, you suggested that this plastic head adjustment dial component should be classified under subheading 3926.90.9985, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plastic articles that are not more specifically provided for elsewhere. We disagree with this proposed classification. We refer to chapter 39 note 2(s) that indicates “Articles of Section XVI (machines and mechanical or electrical appliances)” are not included within this chapter. As this article is more appropriately classified under heading 8479 as a mechanical appliance, classification in chapter 39, to include heading 3926, would not be appropriate. The applicable subheading for the subject article, part number L38189800, will be 8479.89.9599, HTSUS, which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Other: Other: Other.” The rate of duty will be 2.5 percent ad valorem. Products of China classified under subheading 8479.89.9599, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8479.89.9599, HTSUS, listed above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS. 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Arthur Purcell at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division