C84189 C8 Ruling Active

The tariff classification of an automotive windshield washer fluid heater from Canada

Issued February 19, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8708.99.8080

Headings: 8708

Product description

of St. Cyrille de Wendover, Quebec. The item concerned (shown below) consists of six parts: 1. a white, barrel-shaped, hard plastic container with silver, metal connector ends measuring 7"L and 6" in circumference, 2. a black, soft plastic tube measuring 70«"L, 3. two silver, metal tightening rings with screw tighteners measuring 4¬" in circumference, and 4. two, white, hollow, hard plastic connectors; one measuring 1«"L and one measuring 1¬"L. The function of this item is to facilitate the heating of the windshield wiper fluid of a vehicle.

CBP rationale

The applicable subheading for the Hot Splash windshield washer fluid heater will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of .

Full text

NY C84189 February 19, 1998 CLA-2-87:RR:NC:1:101 C84189 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Mike Leahy A.N. DERINGER, INC. 173 W. Service Road Champlain, NY 12919 RE: The tariff classification of an automotive windshield washer fluid heater from Canada Dear Mr. Leahy: In your letter dated February 2, 1998, you requested a tariff classification ruling on behalf of Promotions Beaux-Choix, Inc. of St. Cyrille de Wendover, Quebec. The item concerned (shown below) consists of six parts: 1. a white, barrel-shaped, hard plastic container with silver, metal connector ends measuring 7"L and 6" in circumference, 2. a black, soft plastic tube measuring 70«"L, 3. two silver, metal tightening rings with screw tighteners measuring 4¬" in circumference, and 4. two, white, hollow, hard plastic connectors; one measuring 1«"L and one measuring 1¬"L. The function of this item is to facilitate the heating of the windshield wiper fluid of a vehicle. You state that the item will be imported through the Port of Champlain, New York. The applicable subheading for the Hot Splash windshield washer fluid heater will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of . . . motor vehicles . . . : Other parts and accessories: Other: Other: 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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