The tariff classification of a plastic bicycle head badge from Taiwan.

NY M86649 October 13, 2006 CLA-2-39:RR:NC:SP:221 M86649 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Mr. Thomas D. Johnson Trek Bicycle Corporation 801 West Madison Street Waterloo, WI 53594 RE: The tariff classification of a plastic bicycle head badge from Taiwan. Dear Mr. Johnson: In your letter dated August 29, 2006, you requested a tariff classification ruling. The submitted sample, identified as a head badge logo, is a three dimensional decorative emblem with a curved shape to fit onto the front tube of a bicycle frame. The head badges have a pressure sensitive adhesive applied by the manufacturer prior to shipping, and will be affixed permanently to the bicycle frame by use of a pneumatic press. The head badge is composed entirely of plastic. It contains a Trek brand logo that is formed during the molding process of the head badge. None of the lettering is printed. The tariff provision for parts and accessories of bicycles falls in Section XVII of the HTSUS. Legal note 2(b) to that Section states that the expression "parts and accessories" does 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 items of heading 8310, which provides for, among other articles, sign plates, name plates, address plates and similar plates, numbers, letters and other symbols, and parts thereof, of base metal. The plastic head badges are similar goods of plastics to the articles of heading 8310 and are thus excluded from classification in any of the headings in Section XVII, including the provision for parts and accessories to bicycles. The applicable subheading for the plastic bicycle head badge 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 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