10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of an automotive cup holder from Canada
Issued January 22, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardB8 B80973 (January 22, 1997)
Tariff classification
HTS codes: 8708.29.5060
Headings: 8708
Product description
R.S.# 911803-00001) of Markham, Ontario. The item concerned (shown below) consists of two parts: a 7¬"H X 4«"W, black, hard plastic cup holder base and a 4"H X 3 "W (when folded), black, hard plastic cup holder. In addition, there are eight metal screws and four plastic insert plugs needed to install the cup holder on the back of a vehicle seat.
CBP rationale
The applicable subheading for the cup holder will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of .
Full text
NY B80973 January 22, 1997 CLA-2-87:RR:NC:MM:101 B80973 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Ms. Sandra L. Haupt Tower Group International, Inc. 128 Dearborn Street Buffalo, NY 14207-3198 RE: The tariff classification of an automotive cup holder from Canada Dear Ms. Haupt: In your letter dated January 2, 1997, you requested a tariff classification ruling on behalf of FOHA (I.R.S.# 911803-00001) of Markham, Ontario. The item concerned (shown below) consists of two parts: a 7¬"H X 4«"W, black, hard plastic cup holder base and a 4"H X 3 "W (when folded), black, hard plastic cup holder. In addition, there are eight metal screws and four plastic insert plugs needed to install the cup holder on the back of a vehicle seat. You state that this item is being manufactured by FOHA of Markham, Ontario, will be imported through the Port of Detroit, Michigan and will be installed in Subaru automotive vehicles. The applicable subheading for the cup holder will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of . . . motor vehicles . . . : Other parts and accessories of bodies: Other: Other: Other. The rate of duty will be 2.7% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert DeSoucey at 212-466-5667. Sincerely, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division
More rulings on the same tariff codes
Temporary Importation under Bond; Automotive Windshields; United States-Mexico- Canada Agreement (USMCA)
The tariff classification of sun visor extender from China
The tariff classification of a sun visor from China
USMCA Eligibility of Sway Bar End Link Kit
The tariff classification of back door and trunk lid assemblies from Japan.
The tariff classification of asphalt insulator sheets from Japan.
The tariff classification of a thermoplastic sheet from Germany.
The tariff classification of a window regulator cable assembly from Mexico
The tariff classification of shoring and decking beams from China.
The tariff classification of backlites from China
Follow B80973
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.