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NY M86803

October 13, 2006

CLA-2-39:RR:NC:SP:221 M86803


TARIFF NO.: 3926.90.9880

Mr. Rick Safsten
Autoliv North America
3350 Airport Road
Ogden, Utah 84405

RE: The tariff classification of the “Automotive Airbag Module Emblem.”

Dear Mr. Safsten:

In your letter dated September 19, 2006, you requested a tariff classification ruling.

A sample was provided with your letter. The automotive airbag module emblem is composed of plastics and painted silver to simulate chrome. The emblem will be attached to the outer surface of an airbag module cover. Its purpose is strictly decorative. The emblems usually bear the trademark or other design logo of the automobile. The emblem submitted with your request is a stylized letter “H.” As you requested, the sample will be returned.

You suggest that the emblem is classified in heading 8708, Harmonized Tariff Schedule of the United States (HTSUS), as an auto accessory. You point out that the emblem has no use other than with an airbag module. Headquarters Ruling Letter 955987, dated June 30, 1994, discussed whether automotive nameplates were classifiable as accessories to automobiles. Headquarters noted that an accessory, while identifiable as being intended solely or principally for use with a specific article, is generally not necessary to enable a good with which it is used to fulfill its intended function. Accessories are of secondary importance, not essential in and of themselves. However, they must somehow contribute to the effectiveness of the principal article, they must facilitate its use or handling, widen its range of uses, or improve its operation. The nameplates did not fulfill any of these functions and thus were not considered to be accessories. Like the nameplates in that ruling, these airbag module emblems are purely decorative, and therefore are not considered accessories.

Classification as parts and accessories of motor vehicles is also precluded because heading 8708 falls in Section XVII of the HTSUS and legal note 2(b) to that Section states that the expression "parts and accessories" does not apply to parts of general use, as defined in note 2 to section XV, of base metal or similar goods of plastics. Parts of general use include items of heading 8310, which provides for, among other articles, sign plates, name plates, address plates and similar plates, numbers, letters and other symbols, and parts thereof, of base metal. The plastic emblems are similar goods of plastics to the articles of heading 8310 and are thus excluded from classification in any of the headings in Section XVII, including heading 8708.

The applicable subheading for the airbag module emblems will be 3926.90.9880, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

You did not state the country of origin in your letter. The rate of duty provided above is the rate applicable to the airbag module emblems when they are made in a country with which the United States has Normal Trade Relations. 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 http://www.usitc.gov/tata/hts/.

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 646-733-3023.


Robert B. Swierupski

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