The tariff classification of automobile wheel covers fromTaiwan

NY 876908 August 8, 1992 CLA-2-87:S:N:N1:101-876908 CATEGORY: Classification TARIFF NO.: 8708.70.8060 Ms. Jacqueline A. Bonace Blair Corporation 220 Hickory St. Warren PA 16366-0001 RE: The tariff classification of automobile wheel covers from Taiwan Dear Ms. Bonace: In your letter dated July 29, 1992 you requested a tariff classification ruling. You have submitted a sample of the product. The imported products are automobile wheel covers (Blair product no. 6260). The wheel covers are sold as a set of four. The wheel covers are available in three sizes: 13 inches, 14 inches and 15 inches. The products are made of ABS plastic and are painted with an automotive grade paint. The applicable subheading for the automobile wheel covers (Blair product no. 6260) will be 8708.70.8060, Harmonized Tariff Schedule of the United States (HTS), which provides for wheel covers and hubcaps for vehicles of subheading 8701.20 or heading 8702, 8703, 8704 or 8705. The rate of duty will be 3.1 percent ad valorem. As you requested the sample will be returned to your office. 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