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The tariff classification of automotive roller shades, automotive electronics holders, plastic cups, plastic specialized ashtrays and PVC seat cushions from China. Dear Mr. Sakaguchi:
Issued March 1, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardR0 R03250 (March 1, 2006)
Tariff classification
HTS codes: 3924.10.4000, 8708.29.5060, 8708.99.8080, 9404.90.2000, 3926.90.9880
Product description
The first item is an automotive poly mesh roller shade for vehicle windows. The second item is a holder for portable electronic listening devices. It is made of plastic and fits into the cup holder of a vehicle. The third items are plastic cups. The fourth item is a plastic specialized ashtray that fits into the cup holder of the vehicle. The fifth item is a PVC seat cushion for a vehicle car seat.
CBP rationale
The applicable subheading for the automotive poly mesh roller shade will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other. The applicable subheading for the holder for portable electronic listening devices will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs); Other: Other: Other. The applicable subheading for the plastic cups will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: other. The applicable subheading for the plastic specialized ash trar will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The applicable subheading for the seat cushion will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other.
Full text
NY R03250 March 1, 2006 CLA-2-87:RR:NC:N1:101 R03250 CATEGORY: Classification TARIFF NO.: 8708.99.8080, 3924.10.4000, 3926.90.9880, 9404.90.2000, 8708.29.5060 Mr. Derek K. Sakaguchi Micom CHB, Inc. 460 S. Hindry Avenue, Unit C Inglewood CA 90301 RE: The tariff classification of automotive roller shades, automotive electronics holders, plastic cups, plastic specialized ashtrays and PVC seat cushions from China. Dear Mr. Sakaguchi: In your letter dated February 2, 2006 you requested a tariff classification ruling on behalf of your client Roadmaster (USA), Eatontown, New Jersey. The first item is an automotive poly mesh roller shade for vehicle windows. The second item is a holder for portable electronic listening devices. It is made of plastic and fits into the cup holder of a vehicle. The third items are plastic cups. The fourth item is a plastic specialized ashtray that fits into the cup holder of the vehicle. The fifth item is a PVC seat cushion for a vehicle car seat. The applicable subheading for the automotive poly mesh roller shade will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other. The rate of duty will be 2.5 percent. The applicable subheading for the holder for portable electronic listening devices will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs); Other: Other: Other. The rate of duty will be 2.5 percent. The applicable subheading for the plastic cups will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent. The applicable subheading for the plastic specialized ash trar will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent. The applicable subheading for the seat cushion will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The rate of duty will be 6 percent. 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 Robert DeSoucey at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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