The Product
- A plastic trim component that attaches to the side sill on the exterior lower body of a vehicle.
- Its purpose is to enhance the car's exterior appearance.
- The letter names it a side sill molding assembly.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| MOULDING ASSY-SIDE SILL, RH (side sill trim piece) | HTS 3926.30.5000 | Other articles of plastics and articles of other materials of headings 3901 to 3914: Fittings for furniture, coachwork or the like: Other |
Explanation
Heading 3926 covers other articles of plastics. Within it, one subheading names fittings for furniture, coachwork or the like, and CBP placed the molding on the Other line of that subheading.
CBP agreed that the piece is a plastic fitting for coachwork; it is plastic trim fixed to the outside of a vehicle body.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it made of plastic?
- Is it a trim piece that attaches to the exterior body of a vehicle?
- Is its purpose to enhance the vehicle's exterior appearance?
A no to any of them can mean a different code. A licensed broker can classify your product.
The code today
| HTS code | In today's schedule | Where it sits | Today's duty |
|---|---|---|---|
| 3926.30.5000 | ✓ Still in the schedule | Heading 3926 › Fittings for furniture, coachwork or the like | Today's duty from South Korea |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N349353, N350420, N350426, N350596, N350597, N350600, N350660 and N350661 each classify a plastic automotive body trim piece.
- N349353June 16, 2025Plastic automotive body trim piece from South Korea3926.30.5000
- N350420July 11, 2025Plastic automotive body trim piece from South Korea3926.30.5000
- N350426July 11, 2025Plastic automotive body trim piece from South Korea3926.30.5000
- N350596July 15, 2025Plastic automotive body trim piece from South Korea3926.30.5000
- N350597July 15, 2025Plastic automotive body trim piece from South Korea3926.30.5000
- N350600July 15, 2025Plastic automotive body trim piece from South Korea3926.30.5000
- N350660July 17, 2025Plastic automotive body trim piece from South Korea3926.30.5000
- N350661July 17, 2025Plastic automotive body trim piece from South Korea3926.30.5000
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N352545 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms