The tariff classification of rear-view mirror mounting components from South Korea

N274791 April 29, 2016 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 3926.30.5000; 8302.30.3060 Ms. Kristen Schipper Gentex Corporation 600 N. Centennial Zeeland, MI 49464 RE: The tariff classification of rear-view mirror mounting components from South Korea Dear Ms. Schipper: In your letter dated March 29, 2016, you requested a tariff classification ruling. Samples were submitted and will be retained by this office. The products under consideration are component parts of a rear-view mirror mount assembly, which is used to mount a rear-view mirror to the windshield of a vehicle. The first two components, described as Adapters and identified as part number 350-0310-000 and part number 350-0345-000, are made predominantly of aluminum. They serve to extend the mirror mount assembly and connect it to the windshield. The next two components, described as Wire Covers and identified as part number 345-0544-000 and part number 345-0801-000, are made of ABS (acrylonitrile butadiene styrene). They are plastic fittings that are used to cover and conceal the wires (not included) connecting the rear-view mirror to the vehicle. The last component, identified as a Mounting Bracket, part number 625-0346-000, is made of die cast zinc with a steel coil spring. It holds the rear-view mirror in place on the windshield. You question whether classification in subheading 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories of the motor vehicles of heading 8701 to 8705, is the appropriate classification for the Adapter and Wire Cover. The exclusionary language in Note 2(b), Section XVII, which includes Chapter 87, provides that if an article is classifiable as a “part of general use” of base metal or a similar article of plastic, classification as a part or accessory in heading 8708 is precluded. "Parts of general use" are defined in Note 2, Section XV, HTSUS, as including, among other things, base metal mountings and fittings of heading 8302, HTSUS. Heading 8302 includes, in pertinent part, base metal mountings, fittings and similar articles suitable for coachwork. In addition, the general Explanatory Notes (EN) to Section XV provide that in general, identifiable parts of articles are classified as such parts in their appropriate headings in the Nomenclature, however, “parts of general use” presented separately are not considered as parts of articles, but are classified in the headings of this Section appropriate to them. We find that the Adapter is classified in heading 8302, HTSUS, and the Wire Cover is a similar article of plastic. Accordingly, both articles are treated as “parts of general use” per Note 2(c) to Section XV and are precluded from classification in heading 8708, HTSUS. The applicable subheading for the base metal Adapters, part numbers 350-0310-000 and 350-0345-000, and Mounting Bracket, part number 625-0346-000, will be 8302.30.3060, HTSUS, which provides for base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like;...and base metal parts thereof: other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof: of iron or steel, of aluminum or of zinc. The general rate of duty will be 2 percent ad valorem. The applicable subheading for the plastic Wire Covers, part numbers 345-0544-000 and 345-0801-000, 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 https://hts.usitc.gov/current. 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 Barbara Kaiser at barbara.kaiser@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division