The tariff classification of plastic seat fasteners

N245106 September 11, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.30.5000 Mr. Garland Pritchard Nippon Express USA, Inc. 250 Utah Avenue South San Francisco, CA 94080-6801 RE: The tariff classification of plastic seat fasteners Dear Mr. Pritchard: In your letter dated August 12, 2013, on behalf of YKK (USA) Inc., you requested a tariff classification ruling. The samples provided with your letter are identified as QUICKFIT® fasteners. The QUICKFIT fasteners form the hook component of a version of a hook and loop fastener system that is used in the production of upholstered foam seats. The fasteners are made of plastics and incorporate iron filaments. The iron filaments keep the fasteners aligned in the magnetic molds used to manufacture the foam seat buns. The QUICKFIT fasteners become permanently bonded to the seat bun as the foam solidifies. The fasteners form the exposed surface at the grooves in the foam seat bun. The QUICKFIT hook fastener components are designed to mate with the loop fastener components on the upholstery material that will be used to cover the foam buns. At present the fasteners will be used in the production of automotive seats. In a telephone conversation with this office, Robert Stamps of YKK stated that the fasteners will be imported in their finished size and shape. In the future, the fasteners may be adapted for use in the production of aircraft seats, bus seats, agricultural seats or dental chairs. You suggest classification as parts of furniture in various subheadings of chapter 94 of the Harmonized Tariff System of the United States (HTSUS), depending on where the seats will be used. However, classification in any of the subheadings of chapter 94 is precluded by legal note 1(d) of chapter 94, which excludes “parts of general use as defined in note 2 to section XV, of base metal, or similar goods of plastics.” Note that “parts of general use” are not limited to goods with general applications. Parts of general use are defined for tariff purposes as goods of certain headings and descriptions. The term encompasses goods of heading 8302, which provides for, among other articles, base metal mountings, fittings and similar articles suitable for furniture and 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 QUICKFIT seat foam fasteners are similar goods of plastics to the articles defined as parts of general use and are thus excluded from classification in any of the subheadings of chapter 94. You did not identify the country of origin. The rate of duty provided below is the rate applicable when the goods are made in a country with which the United States has Normal Trade Relations. The applicable subheading for the QUICKFIT hook fasteners will be 3926.30.5000, 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, Myles B. Harmon Acting Director National Commodity Specialist Division