G83345 G8 Ruling Active

The tariff classification of a fender cover.

Issued November 9, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

It consists of a sheet of cellular plastic measuring approximately 33 inches by 25 inches with two square corners and two rounded corners. The cover is designed to protect the surface of the fender during automotive repairs. Magnets are heat-sealed into compartments in the sheet to keep the cover in place. You did not state the country of origin in your letter. The rate of duty provided below is the rate applicable to those countries with which the United States has Normal Trade Relations.

CBP rationale

The applicable subheading for the fender cover will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.

Full text

NY G83345 November 9, 2000 CLA-2-39:RR:NC:SP:221 G83345 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Brenda DuBose Steelman JS Products, Inc. 5440-B S. Procyon Avenue Las Vegas, Nevada 89118 RE: The tariff classification of a fender cover. Dear Ms. DuBose: In your letter dated October 5, 2000, you requested a tariff classification ruling. The sample submitted with your letter is identified as a fender cover. It consists of a sheet of cellular plastic measuring approximately 33 inches by 25 inches with two square corners and two rounded corners. The cover is designed to protect the surface of the fender during automotive repairs. Magnets are heat-sealed into compartments in the sheet to keep the cover in place. You did not state the country of origin in your letter. The rate of duty provided below is the rate applicable to those countries with which the United States has Normal Trade Relations. The applicable subheading for the fender cover will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent 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 Joan Mazzola at (212) 637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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