The tariff classification of a plastic steering column cover from Mexico.

N356437
December 17, 2025
CLA-2-39:OT:RR:NC:N4:415
CATEGORY: Classification
TARIFF NO.: 3926.30.5000
Timothy Rombach Daimler Truck North America 4555 North Channel Avenue Portland, OR 97217 RE: The tariff classification of a plastic steering column cover from Mexico. Dear Mr. Rombach: In your letter dated November 25, 2025, you requested a tariff classification ruling. Images were provided in lieu of a sample. The product under consideration is described as a “Cover-Steering Column,” part numbers 22-73811-002 and 227-3811-003, which is used in heavy-duty trucks. It is designed and shaped to cover the steering column and provides an aesthetic finish to the bottom of the dashboard. The cover prevents the driver’s foot from kicking and damaging the steering column. It fastens to the dashboard with two screws and hooks onto the steering column at the bottom of the part. You suggest classifying the cover within either subheading 8708.29, which provides for parts and accessories of vehicle bodies, or subheading 8708.94, which provides for parts of steering columns. To support your analysis, you cite New York rulings I84261, dated August 16, 2002, and H89467, dated March 28, 2002. We disagree with these proposed classifications. The rulings you cite describe articles that are different from the cover at issue. Furthermore, this item appears to be a fitting within the terms of “parts of general use.” After the issuance of Jing Mei Automotive (USA) v. United States, 682 F. Supp. 3d 1354 (Ct. Int’l Trade 2023), automotive fittings of plastics are to be classified as “parts of general use” within subheading 3926.30. The applicable subheading for the “Cover-Steering Column,” part numbers 22-73811-002 and 227-3811-003, will be 3926.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [f]ittings for furniture, coachwork or the like: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem.

The duties cited above are current as of this ruling’s issuance. 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on the Trade Remedy/IEEPA page at https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ. 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 CBP Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
(for) Evan Conceicao Designated Official Performing the Duties of the Division Director National Commodity Specialist Division