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NY R03533

April 18, 2006

CLA-2-39:RR:NC:SP:221 R03533


TARIFF NO.: 3926.30.1000

Mr. Martin W. Dooley
Multimodal International, Ltd.
2100 E. Devon Avenue, Suite 102
Elk Grove Village, IL 60007

RE: The tariff classification of a grip assist assembly from Japan.

Dear Mr. Dooley:

In your letter dated March 23, 2006, on behalf of Toyota Tsusho America, you requested a tariff classification ruling.

Pictures were provided with your letter. The grip assist assembly is composed of molded plastic. It is designed to be mounted to the interior roof of a motor vehicle near the doorjamb, and is used by occupants as a handle to grip when entering or exiting the vehicle.

You suggest classification in subheading 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other automotive body parts and accessories. Heading 8708 falls within Section XVII. Section XVII Note 2(b) provides that "parts and accessories" do not include 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 mountings and fittings for coachwork as described in heading 8302. The Explanatory Notes to that heading list grip bars, rails and handles. The instant grip assist assemblies, since they are similar goods of plastics, are thus excluded from classification in heading 8708.

The applicable subheading for the grip assist assembly will be 3926.30.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plasticsfittings for furniture, coachwork or the like: handles and knobs. The rate of duty will be 6.5 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 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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