C83720 C8 Ruling Active

The tariff classification of an automotive carry-all rack cushion from China

Issued February 11, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8708.29.5060

Headings: 8708

Product description

The item (shown below) is a circular piece of foam measuring 19¬"L X 9¬" in circumference with one full-length opening which can be held together by Velcro straps. The foam is covered by sewn material which is blue on the interior and red on the exterior; there is yellow lettering spelling THULE on the outside of the item.

CBP rationale

The applicable subheading for the THULE automotive carry-all rack cushion will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Other parts and accessories of .

Full text

NY C83720 February 11, 1998 CLA-2-87:RR:NC:1:101 C83720 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Mr. Tim Parsons PARSONS TRADING 1 Sharilyn Lane Novato, CA 94947 RE: The tariff classification of an automotive carry-all rack cushion from China Dear Mr. Parsons: In your letter dated January 12, 1998, you requested a tariff classification ruling. The item (shown below) is a circular piece of foam measuring 19¬"L X 9¬" in circumference with one full-length opening which can be held together by Velcro straps. The foam is covered by sewn material which is blue on the interior and red on the exterior; there is yellow lettering spelling THULE on the outside of the item. You state that the function of this item, when attached over a vehicle carry-all rack, is to cushion the impact of cargo upon the rack. The applicable subheading for the THULE automotive carry-all rack cushion will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Other parts and accessories of . . . motor vehicles . . . : Other parts and accessories of bodies: Other: Other: Other. The rate of duty will be 2.6% 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 Director, National Commodity Specialist Division

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