R02038 R0 Ruling Active

The tariff classification of a plastic latch from Germany.

Issued June 23, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.30.5000

Headings: 3926

Product description

The plastic latch is a release mechanism located at the front center console armrest. The latch allows access to the two storage compartments located above and below the armrest.

CBP rationale

The applicable subheading for the plastic latch will be 3926.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…fittings for furniture, coachwork or the like: other.

Full text

NY R02038 June 23, 2005 CLA-2-39:RR:NC:SP:221 R02038 CATEGORY: Classification TARIFF NO.: 3926.30.5000 Mr. Robert Resetar Porsche Cars of North America, Inc. 980 Hammond Drive, Suite 1000 Atlanta, GA 30328 RE: The tariff classification of a plastic latch from Germany. Dear Mr. Resetar: In your letter dated May 25, 2005, you requested a tariff classification ruling. The plastic latch is a release mechanism located at the front center console armrest. The latch allows access to the two storage compartments located above and below the armrest. The applicable subheading for the plastic latch will be 3926.30.5000, Harmonized Tariff Schedule of the United States (HTS), 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. 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, Robert B. Swierupski Director, National Commodity Specialist Division

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