E81061 E8 Ruling Active

The tariff classification of a "Snow Sun Shade" from Hong Kong

Issued April 27, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8708.29.5060

Headings: 8708

Product description

You submitted a sample of a “Snow Sun Shade” - PP193349. It is a polyethylene textile weather protection unit designed for covering and protecting the exterior of an automobile windshield from snow and ice during the winter months. The product is also designed to protect the interior of an automobile’s windshield area (dashboard, steering wheel and upholstery) from the sun’s harmful rays. The Snow Sun Shade is specially sized and shaped and measures approximately 57 inches in width by 27 inches in height in its open position, and approximately 10 inches in diameter in its folded position. In its open position the Snow Sun Shade’s shape is maintained by metal, circular wire.

CBP rationale

The applicable subheading for the “Snow Sun Shade” will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other.

Full text

NY E81061 April 27, 1999 CLA-2-87:RR:NC:MM:101 E81061 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Mr. Arlen T. Epstein Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, New York 10036-8901 RE: The tariff classification of a “Snow Sun Shade” from Hong Kong Dear Epstein: In your letter dated April 22, 1999 you requested a tariff classification ruling. You submitted a sample of a “Snow Sun Shade” - PP193349. It is a polyethylene textile weather protection unit designed for covering and protecting the exterior of an automobile windshield from snow and ice during the winter months. The product is also designed to protect the interior of an automobile’s windshield area (dashboard, steering wheel and upholstery) from the sun’s harmful rays. The Snow Sun Shade is specially sized and shaped and measures approximately 57 inches in width by 27 inches in height in its open position, and approximately 10 inches in diameter in its folded position. In its open position the Snow Sun Shade’s shape is maintained by metal, circular wire. The applicable subheading for the “Snow Sun Shade” will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other...Other. The rate of duty will be 2.5% 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 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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