The tariff classification of automobile grip handles from Germany.

NY F83792 March 30, 2000 CLA-2-39:RR:NC:SP:221 F83792 CATEGORY: Classification TARIFF NO.: 3926.30.1000 Ms. Martha L. Brown Volkswagen of America 3800 Hamlin Road - 4E03 Auburn Hills, MI 48326 RE: The tariff classification of automobile grip handles from Germany. Dear Ms. Brown: In your undated follow-up letter, received in this office on March 14, 2000, you requested a tariff classification ruling. The two samples included with your letter will be used as grip handles in the interior of an automobile. Part Number 357 867 198 is molded from plastics. Part Number 357 868 117A is also molded from plastics, but is covered with leather. You question whether the handles are classifiable as parts of automobiles in heading 8708, Harmonized Tariff Schedule of the United States. Heading 8708 falls within Section XVII. Section XVII Note 2(b) provides that "parts and accessories" do not apply to 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 articles, since they are similar goods of plastics, are thus excluded from classification in heading 8708. The grip handle identified as Part Number 357 868 117A, although covered with leather, has an essential character of the handle shell made from molded plastics, and so is still covered by this exclusion. The applicable subheading for the grip handles will be 3926.30.1000, Harmonized Tariff Schedule of the United States (HTS), 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. 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 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division