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F87146 F8 Ruling Active

The tariff classification of motor vehicle windshield visor Tissue Holder from China

Issued May 24, 2000 by U.S. Customs and Border Protection.

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F8 F87146 (May 24, 2000)

Tariff classification

HTS codes: 8708.29.5060

Headings: 8708

Product description

, d.b.a. GE/FITCH. You submitted a sample of a motor vehicle windshield visor Tissue Holder. The vinyl tissue holder is 9 inches wide, 5 inches in length, and 1/2 inch thick. It has a Velcro-reinforced closure, and an oblong shaped opening where the tissues, once placed inside the holder, can be extricated and pulled from. It has two 4-inch clips in the back, spaced 5 inches apart. Its purpose is to secure the tissue holder when inserted in the windshield visor or the seat pocket of a motor vehicle.

CBP rationale

The applicable subheading for the Tissue Holder 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 F87146 May 24, 2000 CLA-2-87:RR:NC:MM:101 F87146 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Ms. Estella Lopez-Baum Compliance Manager Expeditors International of Washington, Inc. 5200 W. Century Blvd. 6th Floor Los Angeles, California 90045 RE: The tariff classification of motor vehicle windshield visor Tissue Holder from China Dear Ms. Lopez-Baum: In your letter dated April 26, 2000 you requested a tariff classification ruling on behalf of your client, Polymer Solutions Inc., d.b.a. GE/FITCH. You submitted a sample of a motor vehicle windshield visor Tissue Holder. The vinyl tissue holder is 9 inches wide, 5 inches in length, and 1/2 inch thick. It has a Velcro-reinforced closure, and an oblong shaped opening where the tissues, once placed inside the holder, can be extricated and pulled from. It has two 4-inch clips in the back, spaced 5 inches apart. Its purpose is to secure the tissue holder when inserted in the windshield visor or the seat pocket of a motor vehicle. The applicable subheading for the Tissue Holder 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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