This issue is whether the Name Plates, Labels, Emblems made from plastic for use on Motor Vehicles are classifiable under HScoce:8708  as parts of automotive or under sub-heading 3926.90 as other articles of plastics.

Those goods can be affixed only on the vehicle for which these have been specifically and principally manufactured; that without these goods the vehicle cannot be identified as a particular vehicle and as such these are parts specially designed for vehicles.
Therefore it seems that they are classifiable under HScode:8708 but it has not been held by the Court M/S. Pragati Silicones P. Ltd. vs Cce Delhi on 17 April, 2001

The court judged that a motor vehicle is complete and function as Motor Vehicle without the impugned goods; that as these goods have been made of plastics, these are classifiable as articles of plastics under HScode of heading 3926.

When it comes to deciding whether plastic automotive parts can be classified HScode:8708,
we need to consider if an automotive mechanism works without it or not.

The below example is the plastic automotive part which was classified as automotive parts HScode:8708

Item image
Issued Country	German customs
Reference	DE892/17-1
Issuing date	2017-06-12
Item name	Steering column part
Classified HS code	8708.99
Details & Customs Opinion	in the form of a specifically manufactured, elongated, foldable product, made of plastic, provided with fastening devices, – is permanently locked to the steering column of small buses or vans, according to the application – is not attached directly to the body of the vehicle, which means that it is not fitted with any hardware or fittings similar to that of plastic, or of a bodywork accessory of subheading 8708 2990, On the basis of the objective characteristics (inter alia, specific shape), mainly for motor vehicles of Chapter 87. ‘Parts for motor vehicles of heading 8701 to 8705 (cable holders), other than those specified in subheadings 8708 10 to 8708 95, for the industrial assembly of motor vehicles of heading 8703 or of motor vehicles of heading 8704, with reciprocating internal combustion piston engines (diesel or semi-diesel engines ) And a cylinder capacity of 2 500 cm 3 or less or with reciprocating internal combustion piston engine of 2,800 cm 3 or less The application of the non-preferential rate of customs duty on the basis of end-use and classification in the tariff heading indicated above is subject to reservation The submission of the required certificate

The reason why the above item was classified as automotive parts HScode:8708 is that the automotive mechanism does not work without it.

Materials are almost the same but classified differently due to usage.

What’s the difference between “part” and “accessory” under HS code?
There is no clear definition in HS Tariff or even Explanatory note.

Instead, we can see the definition in customs ruling case of “sewing machine”.
The issue of this ruling is that whether Sewing Machine Light is “part” or “ lamp” as an accessory.

The following HS codes are under consideration:

8452.90: Sewing machines, other than book-sewing machines of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles; parts thereof:

9405.40: Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included:

Source:European Union Website

Part

“part” is something necessary to the completion of that article without which the article to which it is to be joined, could not function as such article.

Source: U.S. v. Willoughby Camera Stores, Inc.21 C.C.P.A. 322 (Cust. & Pat. App., 1933) and restated in E.M Chemicals v. U.S., 920 F.2d 910 (1990), this line of cases holds that a

Accessory

“accessory”  is not necessary to the functioning of the sewing machine but serves the subordinate purpose of illuminating the stitching area. Merchandise used in conjunction with an item in a subordinate role to the function of that item has been described as an accessory, and not as a part,

Source: the Court of International Trade. See, Rollerblade, Inc. v. United States, 116 F. Supp. 2d 1247, 1252 (Ct. Int’l Trade, 2000).

Conclusion

Sewing machine light is classified as other electric lamps and lighting fittings HS:9405.
Since the sewing machine will function even if the lamp is subsequently removed and it serves the subordinate purpose of illuminating the stitching area, it can not be classified as a part of a sewing machine.

Here quote from customs ruling case of “sewing machine”

The sewing machine light illuminates the sewing area in the same manner as any overhead or desk lamp. Although dedicated for use with a sewing machine, the sewing machine will function even if the lamp is subsequently removed. Furthermore, the instant merchandise is advertised as an “accessory” and is not necessary to the functioning of the sewing machine but serves the subordinate purpose of illuminating the stitching area. Merchandise used in conjunction with an item in a subordinate role to the function of that item has been described as an accessory, and not as a part, by the Court of International Trade. See, Rollerblade, Inc. v. United States, 116 F. Supp. 2d 1247, 1252 (Ct. Int’l Trade, 2000).

What are the Definitions of “parts of general use”?
According to Explanatory Note Section XV note 2, “parts of general use” defined as below.

2.Throughout the Nomenclature, the expression “parts of general use” means：

（a） Articles of heading 73.07,73.12,73.15,73.17 or 73.18 and similar articles of other
base metals;

（b） Springs and leaves for springs、of base metal、other than clock or watch springs（heading 91.14）; and

（c） Articles of headings 83.01、83.02、83.08、83.10 and frames and mirrors、of base metal、of heading 83.06。

In Chapters 73 to 76 and 78 to 82 (but not in heading 73.15) references to parts of goods
do not include references to parts of general use as defined above.
Subject to the preceding paragraph and to Note 1 to Chapter 83, the articles of Chapter
82 or 83 are excluded from Chapters 72 to 76 and 78 to 81.

In this definition, many HS codes are scattered throughout the definition.
Hence still unclear what “parts of general use” mean.

Below are an image list of “parts of general use” for each HS code defined in Explanatory Note Section XV note 2.

HS7307: Tube or pipe fittings

(for example, couplings, elbows, sleeves), of iron or steel:

HS7312: Stranded wire, ropes,

cables, plaited bands, slings and the like, of iron or steel, not electrically insulated:

HS7315: Chain and parts thereof, of iron or steel:

HS7317: Nails, tacks, drawing pins, corrugated nails, staples

HS7318: Screws, bolts, nuts, coach screws,

screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel

HS: 7318.21: Spring washers and other lock washers

HS8301: Padlocks and locks

HS8302:Base metal mountings, fittings and similar articles

suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal; and base metal parts thereof:

HS8308: Clasps, frames with clasps,

buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewelry, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal:

HS8310: Sign plates, name plates,

address plates and similar plates, numbers, letters and other symbols, and parts thereof, of base metal, excluding those of heading 9405

HS:8306 Bells, gongs and the like,

nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof:

When it comes to classifying automotive parts made of plastic,
one of the options is HS:392630 (Fittings for furniture, coachwork, or the like:)

I wonder why HS tariff used the terms of “coachwork”??
It should be “automotive”??

And also many people may wonder what kind of items are classified as “Fittings for Coachwork”?
So I retrieved items which are classified as “Fittings for Coachwork”(HS:3926.30)
from many customs ruling database.

Below is the list of the items classified as “Fittings for Coachwork”(HS:3926.30)

“Fittings for Coachwork”(HS:3926.30)

door handle
Czech Customs:CZBTI37/086941/2018-580000-04/01

cable guide
German customs:DE239/17-1

cable guide
German customs:DE686/17-1

cover  mounted behind the interior trim of motor vehicle door
German customs:DE966/17-1

panel for window frames
German customs:DE4899/16-1

belt deflector
German customs:DE4949/17-1

cover assembly hole are directly and permanently mounted on motor vehicles behind the inner panel on the body of the left door
German customs:DE8666/17-1

entry bar made of molded plastic
German customs:DE14779/16-1

mounting bracket used to hold control units
German customs:DEBTI1836/18-1

The approximately 32.4 x 24.4 x 10.4 cm shaped product is essentially eleven Recesses for relay socket and plug couplings and a large main compartment for a control unit provided
German customs:DEBTI3532/18-1

door handle
German customs:DEBTI13185/18-1

universal mount for example, Mobile phones or iPods with two self-locking clamping devices
German customs:DEHH/15/09-1

door handle
German customs:DEHH/1118/05-1

Plates and emblems for tourist cars
spain customs:ESBTI2017SOL0000000000749

automotive plastic wheel attachment
French customs:FR-E4-2006-002796

Chrome-plated plastic edging for the power window block mounted on the car door next to the driver
Latvia customs:LVBTI2019-91

Interior door handle
Slovakia customs:SK13409/09/5219/28

Plastic but not “Fittings for Coachwork”(goes to 8708)

Even though the items below are made of plastic, they are essential parts of automobiles and satisfy all three of the following conditions:(Section XVII GENERAL(III))

(a) They must not be excluded by the terms of Note 2 to this Section
(b) They must be suitable for use solely or principally with the articles of Chapters 86 to
88
(c) They must not be more specifically included elsewhere in the Nomenclature

Therefore they are not classified as HS:3926.30

The plastic blower for cars
Slovakia customs:SK12536/16/02

Parts of a steering column
ドイツ税関(DE):DE892/17-1

CONSOLE
United Kingdom customs:GB501958157

Glove box
German customs:DE4894-16-1

Reflector for motor vehicles
Belgium customs:BED.T.251.513

DOOR COMPARTMENT (ASHTRAY)
Italy customs:ITBTIIT-2017-0430M-314100

Retrieved from:European Union Website

“Fittings for Coachwork” is a vague term. I looked for the definition of it but could not find it.

Here is just my opinion to differ from them.
plastic parts for automotive which work directly for the automotive mechanism goes to 8708.
On the contrary plastic parts for automotive which works as Accessories, like connecting, attach, fix something to the place, etc goes to 3926.30(fittings for coachwork)

Since there is no clear definition for it, I determine them by items picture obtaining from the customs ruling database.

Please refer to the above pictures to see the difference between auto parts made of plastic 3926 and 8708.