The Product
- A plastic cover designed and shaped to fit over the steering column of a heavy-duty truck.
- It gives an aesthetic finish to the bottom of the dashboard and keeps the driver's foot from kicking and damaging the steering column.
- It fastens to the dashboard with two screws and hooks onto the steering column at the bottom of the part.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Cover-Steering Column, part numbers 22-73811-002 and 227-3811-003 | HTS 3926.30.5000 | [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 |
Explanation
CBP found the cover is a fitting within the terms of parts of general use. It relied on the Court of International Trade's 2023 decision in Jing Mei Automotive (USA) v. United States. Since that decision, automotive fittings of plastics are classified as parts of general use under the plastics fittings subheading.
CBP placed the cover on the line for other articles of plastics that are fittings for furniture, coachwork or the like, other; the cover is a plastic part that fits over a truck's steering column.
Headings CBP ruled out
- heading 8708, parts and accessories of vehicle bodies or of steering columns: The earlier rulings the requester cited for these subheadings describe articles that differ from this cover, and CBP found the cover is a plastic fitting classified as a part of general use.
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 cover shaped to fit over a vehicle's steering column?
- Does it cover and protect the steering column below the dashboard?
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 Mexico |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N022575, a plastic base cover, and N345668, a plastic fitting, are on the same line. N352160 covers a plastic automotive handle cover, N353462 a plastic automotive component, and N340241, N343483, N347760 and N347761 plastic automotive body trim pieces.
- N352160September 3, 2025Plastic automotive handle cover from South Korea3926.30.5000
- N022575February 13, 2008Plastic base cover from Mexico3926.30.5000
- N345668February 14, 2025Plastic fitting from Vietnam3926.30.5000
- N353462October 2, 2025Plastic automotive component from South Korea3926.30.5000
- N340241June 11, 2024Plastic automotive body trim pieces from China3926.30.5000
- N343483November 12, 2024Plastic automotive body trim pieces from China3926.30.5000
- N347760May 8, 2025Plastic automotive body trim pieces from South Korea3926.30.5000
- N347761May 8, 2025Plastic automotive body trim pieces from South Korea3926.30.5000
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N356437 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