The tariff classification of a grip assist assembly from Japan.
Issued April 18, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.30.1000
Headings: 3926
Product description
Pictures were provided with your letter. The grip assist assembly is composed of molded plastic. It is designed to be mounted to the interior roof of a motor vehicle near the doorjamb, and is used by occupants as a handle to grip when entering or exiting the vehicle. You suggest classification in subheading 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other automotive body parts and accessories. Heading 8708 falls within Section XVII. Section XVII Note 2(b) provides that "parts and accessories" do not include parts of general use, as defined in note 2 to section XV, of base metal, or similar goods of plastics. Parts of general use include mountings and fittings for coachwork as described in heading 8302. The Explanatory Notes to that heading list grip bars, rails and handles. The instant grip assist assemblies, since they are similar goods of plastics, are thus excluded from classification in heading 8708.
CBP rationale
The applicable subheading for the grip assist assembly will be 3926.30.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…fittings for furniture, coachwork or the like: handles and knobs.
Full text
NY R03533 April 18, 2006 CLA-2-39:RR:NC:SP:221 R03533 CATEGORY: Classification TARIFF NO.: 3926.30.1000 Mr. Martin W. Dooley Multimodal International, Ltd. 2100 E. Devon Avenue, Suite 102 Elk Grove Village, IL 60007 RE: The tariff classification of a grip assist assembly from Japan. Dear Mr. Dooley: In your letter dated March 23, 2006, on behalf of Toyota Tsusho America, you requested a tariff classification ruling. Pictures were provided with your letter. The grip assist assembly is composed of molded plastic. It is designed to be mounted to the interior roof of a motor vehicle near the doorjamb, and is used by occupants as a handle to grip when entering or exiting the vehicle. You suggest classification in subheading 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other automotive body parts and accessories. Heading 8708 falls within Section XVII. Section XVII Note 2(b) provides that "parts and accessories" do not include parts of general use, as defined in note 2 to section XV, of base metal, or similar goods of plastics. Parts of general use include mountings and fittings for coachwork as described in heading 8302. The Explanatory Notes to that heading list grip bars, rails and handles. The instant grip assist assemblies, since they are similar goods of plastics, are thus excluded from classification in heading 8708. The applicable subheading for the grip assist assembly will be 3926.30.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…fittings for furniture, coachwork or the like: handles and knobs. The rate of duty will be 6.5 percent ad valorem. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a “door handle with mounting insert” from South Korea – the Republic of Korea.
The tariff classification of a sliding roof subassembly and door handle from Japan
The tariff classification of an automobile smart door handle and cover from South Korea
The tariff classification of automobile handles from South Korea
The tariff classification of automotive interior door handles from China.
The tariff classification of a plastic handle grip from Japan
The tariff classification of plastic handles for car doors from Japan
The tariff classification of automobile handles
The tariff classification of plastic cookie cutters and a plastic handle from Vietnam
The tariff classification of drawer pulls and shower curtain hooks from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →