The tariff classification of cargoliners from Mexico, Taiwan, or the Philippines

NY 886601 June 8, 1993 CLA-2-87:S:N:N1:101-886601 CATEGORY: Classification TARIFF NO.: 8708.29.0060 Ms. Jeri A. Gaskell Automotive Accessories Manufacturers, Inc. 10840 Executive Drive Boise, ID 83704 RE: The tariff classification of cargoliners from Mexico, Taiwan, or the Philippines Dear Ms. Gaskell: In your letter dated March 17, 1993, and received in this office on May 25, 1993, you requested a tariff classification ruling. You have submitted a brochure describing the imported products which are called cargoliners. The cargoliners are manufactured of vinyl with a polyester or cotton backing. The products are custom fit along the interior floor and side areas of certain vehicles, and are installed with only the use of a Phillips screwdriver. The cargoliners' intended use is to protect and keep clean the entire rear cargo area (and the top of the rear seat) of sport utility vehicles, such as the Ford Explorer, Chevrolet Blazer, Toyota Four-Runner and Jeep Cherokee. The applicable subheading for the cargoliners will be 8708.29.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of motor vehicle bodies. The rate of duty will be 3.1 percent ad valorem. Articles classifiable under subheading 8708.29.0060, HTS, which are products of the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) 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