The tariff classification of the Playseat Gearshift Holder Pro from the Netherlands

N292421 December 12, 2017 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.42.3065 Ms. Catherine L. Spencer Freight Expeditors 6920 Engle Rd. Suite II Middleburg Heights, OH 82001 RE: The tariff classification of the Playseat Gearshift Holder Pro from the Netherlands Dear Ms. Spencer: In your letter dated October 23, 2017 you requested a tariff classification ruling on behalf of International Products Sourcing Group. The merchandise under consideration is called the Playseat Gearshift Holder Pro. It is mounted to the frame of a Playseat chair to support the gearshift while playing a computer simulated auto racing game. The unassembled article consists of three steel plates of various sizes and shapes, two u-shaped steel brackets, and 14 nuts and bolts. Two single head economy wrenches are included for assembly. You suggested a possible classification as a part of a chair in Chapter 94. This office disagrees with that proposal. Explanatory Note 83.02 states that "This heading covers general purpose classes of base metal accessory fittings and mountings, such as are used largely on furniture, doors, windows, coachwork, etc. Goods within such general classes remain in this heading even if they are designed for particular uses (e.g., door handles or hinges for automobiles)." Accordingly, since the subject Gearshift Holder serves a supporting/connecting function for a gaming chair, we find that it meets the terms of heading 8302, Harmonized Tariff Schedule of the United States (HTSUS), and is a "part of general use" as defined in Section XV, Note 2. Chapter 94, Note 1(d) excludes parts of general use from classification within this chapter. Accordingly, the Gearshift Holder cannot be classified in Chapter 94. The applicable subheading for the Playseat Gearshift Holder Pro will be 8302.42.3065, HTSUS, which provides for base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds coachwork….Other, suitable for furniture; Of iron, steel, of aluminum or of zinc; Other. The general rate of duty is 3.9 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 Jennifer Jameson at jennifer.d.jameson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division