The tariff classification of a plastic automotive windshield stopper from Japan.

N042523 November 17, 2008 CLA-2-39:OT:RR:E:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.30.5000 Ms. Justine Bacani Mitsubishi Motors North America, Inc. 6400 Katella Avenue Cypress, CA 90630 RE: The tariff classification of a plastic automotive windshield stopper from Japan. Dear Ms. Bacani: In your letter dated October 23, 2008, you requested a tariff classification ruling. Photographs were provided with your letter. Part Number MR520530 is identified as a windshield glass stopper. It is described as a three-dimensional plastic strip measuring approximately 3 1/8 inches long by 3/8 inch wide by ½ inch high. The strip has two hexagonal shaped “stoppers” protruding outward from the flat end of the strip designed to position and secure the top of the windshield glass to the body opening of the vehicle. The molded clip in the middle is designed to hold the windshield molding in place. The strips are packaged in pairs and have an adhesive backing protected by a strip of plastic which is removed at the time of window installation. The applicable subheading for the windshield glass stopper 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 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