The tariff classification of an activation handle from Germany

N175155 August 12, 2011 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Mr. Michael J. Theodore Livingston International, Inc. 1925 - 18th Avenue N.E. Suite 320 Calgary, Alberta T2E 7T8 Canada RE: The tariff classification of an activation handle from Germany Dear Mr. Theodore: In your letter dated July 13, 2011, you requested a tariff classification ruling. A list of the activation handle components, a drawing of the activation handle and descriptive literature containing a photograph of the subject activation handle were submitted for our review. The merchandise under consideration is identified in your letter as “activation handles for use with the ABS Avalanche Airbag #8211; a.k.a. avalanche survival gear.” The activation handle consists of a plastic handle containing a metal pin to connect to the brass coupler on the shoulder strap of the base unit, a pressurized capsule inside, and a small explosive charge that activates the airbag system when it is pulled. You indicated that “Plastic makes up the shape and pulling function of the activation handle. It also serves to house the internal components. The internal steel components hold the charge and also connect the handle to the nitrogen cartridge via the airbag activation components.” In a telephone conversation with our office, you stated that each component is imported in bulk for inventory and the specific equipment set-up is purchased individually and assembled as per the purchaser’s order. Therefore, each item will be classified separately. The applicable subheading for the nitrogen was provided in New York Ruling N168955 dated June 28, 2011. In your letter, you proposed classification of the activation handle in subheading 3926.90.25, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics.  Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs), taken in order.  GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.  Since no one heading in the tariff schedules covers the components of the activation handle in combination, GRI 1 cannot be used as a basis for classification.  GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. GRI 3 (c) states that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. Classification of the activation handle in subheading 3926.90.25, as you suggest, would only be appropriate if the plastic component alone imparted the essential character.  According to the information that you provided, the pressurized explosive cartridge and the internal steel components that transfer the charge to activate the airbag are vital components in the function of the product.  Therefore, in this case, no single component imparts the essential character, and the activation handle will be classified in accordance with GRI 3(c) in the provision which occurs last - in this case, the provision for other articles of iron or steel. The applicable subheading for the activation handle will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 percent ad valorem. Duty rates 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 subheading 3926.90, please contact National Import Specialist Joan Mazzola at (646) 733-3023. For any other questions, please contact National Import Specialist Ann Taub at (646) 733-3018. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division