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

N351648 August 21, 2025 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.30.5000; 9903.02.56 Kyung-Jin Moon JINSOL Customs Consulting & Logistic Service 129, Gaetbeol-ro, Yeonsu-gu Incheon, 21999 South Korea RE: The tariff classification of a plastic automotive body trim piece from South Korea. Dear Mr. Moon: In your letter dated July 24, 2025, you requested a tariff classification ruling on behalf of your client, SEOYON E-HWA. Images were provided in lieu of a sample. The product under consideration is described as the “COVER ASSY-FR FRAME INR, L/RH,” model number 82910-TD000NNB. It is a plastic window frame cover component installed on the front doors of an automobile. The surface of the cover is treated with a matte finish to enhance its aesthetic appeal. It is intended to visually conceal the metal structure of the door frame while also serving the secondary role of limiting the intrusion of dust or foreign materials through gaps in the door. Your submission indicates that this component does not enhance structural strength nor support the mechanical functions of the vehicle. We agree that it would be considered a plastic fitting for coachwork. The applicable subheading for the “COVER ASSY-FR FRAME INR, L/RH,” model number 82910-TD000NNB, 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. At this time, products of South Korea will be subject to an additional ad valorem rate of duty of 15 percent. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e., 9903.02.56, in addition to subheading 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 CBP Regulations (19 CFR 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 Kristopher Burton at kristopher.burton@cbp.dhs.gov. Sincerely, (for) James Forkan Acting Director National Commodity Specialist Division