The tariff classification of a "dipsticker" from Canada

NY 857978 November 27, 1990 CLA-2-87:S:N:N1:101-857978 CATEGORY: Classification TARIFF NO.: 8708.99.5090 Mr. Roy H. Chorneyko Capcon Marketing 1302 N. Reed Place Regina, Saskatchewan S4X 3G6 Canada RE: The tariff classification of a "dipsticker" from Canada Dear Mr. Chorneyko: In your letter dated November 7, 1990 you requested a tariff classification ruling. You have submitted descriptive literature. The "dipsticker" is comprised of three parts. The main shell in made of injection molded polypropelyne plastic in the shape of a miniature oil container. The inner part is a foam insert with a cut in it designed to receive the engine dipstick. The dipstick is inserted into this device and is cleaned. The clean dipstick is reinserted into the engine and is ready for the final reading of the oil level. The third part is a two sided adhesive tape mounted on the back of the device and is used to attach the product to the engine compartment of an automobile. The applicable subheading for the "dipsticker" will be 8708.99.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of motor vehicles. The rate of duty will be 3.1 percent ad valorem. Goods classifiable under subheading 8708.99.5090, HTS, which originated in the territory of Canada, will be entitled to a 2.4 percent rate of duty under the United States-Canada Free Trade Agreement upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport