E85999 E8 Ruling Active

The tariff classification of a motor vehicle Plastic Adhesive Stone Guard from Germany

Issued August 23, 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 Plastic Adhesive Stone Guard as well as a diagram from your electronic parts catalog. The Stone Guard is a flat vinyl plastic adhesive shape approximately 22 inches long and 9 inches at its widest part. It is applied to the vehicle's body on the rear quarter panel, immediately before the rear tire. Its purpose is to protect the flared portion of the rear quarter panel from debris that may be kicked up by the front tires.

CBP rationale

The applicable subheading for the Plastic Adhesive Stone Guard 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.

Full text

NY E85999 August 23, 1999 CLA-2-87:RR:NC:MM:101 E85999 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Mr. Robert J. Resetar Porsche Cars North America, Inc. 980 Hammond Drive Suite 1000 Atlanta, Georgia 30328 RE: The tariff classification of a motor vehicle Plastic Adhesive Stone Guard from Germany Dear Mr. Resetar: In your letter dated August 13, 1999 you requested a tariff classification ruling. You submitted a sample of a Plastic Adhesive Stone Guard as well as a diagram from your electronic parts catalog. The Stone Guard is a flat vinyl plastic adhesive shape approximately 22 inches long and 9 inches at its widest part. It is applied to the vehicle's body on the rear quarter panel, immediately before the rear tire. Its purpose is to protect the flared portion of the rear quarter panel from debris that may be kicked up by the front tires. The applicable subheading for the Plastic Adhesive Stone Guard 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →