The tariff classification of plastic automotive body trim pieces from South Korea.

N350598 July 15, 2025 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.30.5000; 9903.01.25 Kyung-Jin Moon JINSOL Customs Consulting & Logistic service 129, Gaetbeol-ro, Yeonsu-gu, Incheon, Republic of Korea ,304 Incheon 21999 Korea, South RE: The tariff classification of plastic automotive body trim pieces from South Korea. Dear Mr. Moon: In your letter dated June 25, 2025, you requested a tariff classification ruling on behalf of your client, SEOYON E-HWA. Images were provided in lieu of samples. The product under consideration is described as “MOLDING-FRT DR SPEAKER GRL LH,” model number 82375-S9010SA1. It is an interior decorative molding component, designed for installation around the outer edge of the speaker grill on the front door panel of a vehicle. Your submission indicates it does not enhance the performance of the speaker, structure nor any mechanical or functional contribution of a vehicle. We note that this item is primarily composed of Acrylonitrile Butadiene Styrene (ABS), and it would be considered an article of plastic for classification purposes. We agree that they would be considered plastic fittings of coachwork. The applicable subheading for the trim piece, “MOLDING-FRT DR SPEAKER GRL LH,” model number 82375-S9010SA1, will be 3926.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [f]ittings for furniture, coachwork or the like: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e., 9903.01.25, in addition to subheadings 3926.30.5000, HTSUS, listed above. 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kristopher Burton at kristopher.burton@cbp.dhs.gov. Sincerely, (for) James Forkan Acting Director National Commodity Specialist Division