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C88117 C8 Ruling Active

The tariff classification of a vehicle roof liner fromGermany

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

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C8 C88117 (June 11, 1998)

Tariff classification

HTS codes: 8708.29.5060

Headings: 8708

Product description

The tariff classification of a vehicle roof liner fromGermany

CBP rationale

The applicable subheading for the vehicle roof liner, or "headliner", will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of .

Full text

NY C88117 June 11, 1998 CLA-2-87:RR:NC:1:101 C88117 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Mr. Sidney H. Kuflik Lamb & Lerch 233 Broadway 51st Floor New York, NY 10279 RE: The tariff classification of a vehicle roof liner from Germany Dear Mr. Kuflik: In your letter dated May 19, 1998, you requested a tariff classification ruling on behalf of ASC, Inc. of Southgate, Michigan. The item concerned (shown below) is a rectangular piece of gray polyester, on one side, and black polypropylene, on the other side, with a cream-colored, hard plastic attachment strip on one end and two, cream-colored, sewn-on, slide-on strips in the middle of the polyester side. The item measures 56"L X 29"W. You state that this item will be used as an interior liner for the softop of a BMW Z3 roadster convertible and that the "headliner" will be imported into the U.S. through the Port of New York. The applicable subheading for the vehicle roof liner, or "headliner", 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 2.6% 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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