The tariff classification of an instrument panel switch bezel from Mexico.

N031781 July 21, 2008 CLA-2-39:OT:RR:E:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.30.5000 Mr. Ralph Garcia Mitsubishi Motors North America Inc. 6400 Katella Avenue Cypress, CA 90630 RE: The tariff classification of an instrument panel switch bezel from Mexico. Dear Mr. Garcia: In your letter dated June 24, 2008, you requested a tariff classification ruling. A diagram was provided with your letter. The instrument panel switch bezel is composed of molded plastics. It is designed to be mounted on an instrument panel of an automobile. The bezel has three holes that have been plugged with the same molded plastic material. It provides a mounting surface for the cruise control switch, fog lamp switch and remote control mirror switch. If a vehicle is equipped with any combination of these three items, the plastic plug is discarded and the appropriate switch is mounted in its place. If a particular model is not equipped with a cruise control, fog lamps or electrically controlled mirrors, then no switches are mounted on the bezel and the bezel simply covers the hole on the instrument panel. You suggest classification in subheading 8708.29 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts and accessories of motor vehicles. Subheading 8708.29 falls in Section XVII of the HTSUS. Section XVII legal note 2(b) 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 8302, which provides for, among other articles, base metal mountings, fittings and similar articles suitable for automotive coachwork. The Explanatory Notes to heading 8302 emphasize that the heading includes goods within such general classes "even if they are designed for particular uses (e.g., door handles or hinges for automobiles)." The bezel is a similar good of plastics to the articles defined as parts of general use and is thus excluded from classification in any of the subheadings in Section XVII, including subheading 8708.29. The applicable subheading for the instrument panel switch bezel will be 3926.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics...fittings for furniture, coachwork or the like: other. The general 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