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May 12, 1999

CLA-2-39:RR:NC:SP:221 E81016


TARIFF NO.: 3926.30.1000

Mr. Karl F. Krueger
AEI Customs Brokerage Services
29200 Northwestern Hwy.
Southfield, Michigan 48034-5129

RE: The tariff classification of plastic handles from England.

Dear Mr. Krueger:

In your letter dated March 29, 1999, on behalf of Elta Plastics, Ltd., England, you requested a tariff classification ruling.

Two sample handles were provided with your letter. These handles are used in automotive interiors. They are designed to be attached above the door and used to assist passengers in entering and exiting the vehicle.

You suggest classification as an automobile part or accessory in heading 8708. You point out that legal note 2(q) of chapter 39 excludes from chapter 39 parts of aircraft or vehicles of Section XVII. However, legal note 2(b) of Section XVII excludes from Section XVII parts of general use, as defined in note 2 to Section XV, of base metal or similar goods of plastics. Handles and grip bars for automobiles are among the items defined as parts of general use. Since the handles are not classified in Section XVII, legal note 2(q) of chapter 39 does not apply.

The applicable subheading for the plastic handles will be 3926.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics...fittings for furniture, coachwork or the like: handles and knobs. The rate of duty will be 6.5 percent ad valorem.

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 212-637-7034.


Robert B. Swierupski

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