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G87874 G8 Ruling Active

The tariff classification of an ATV Handlebar Cover from Taiwan

Issued March 20, 2001 by U.S. Customs and Border Protection.

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G8 G87874 (March 20, 2001)

Tariff classification

HTS codes: 8708.99.8080

Headings: 8708

Product description

You submitted a sample of an ATV Handlebar Cover that is a neoprene-based product that is designed to protect both the driver’s hands and the ATV’s handlebar controls from extreme weather conditions. The Cover slips over the handlebars (one cover for each handlebar) and is secured in place via the nylon web strap.

CBP rationale

The applicable subheading for the ATV Handlebar Cover will be 8708.99.8080, 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: Other: Other: Other: Other…Other.

Full text

NY G87874 March 20, 2001 CLA-2-87:RR:NC:MM:101 G87874 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Stephen R. Gibbons Marketing Agent Sources International 647 S. Palm Street, Suite B La Habra, California 90631 RE: The tariff classification of an ATV Handlebar Cover from Taiwan Dear Mr. Gibbons: In your letter dated February 21, 2001 you requested a tariff classification ruling. You submitted a sample of an ATV Handlebar Cover that is a neoprene-based product that is designed to protect both the driver’s hands and the ATV’s handlebar controls from extreme weather conditions. The Cover slips over the handlebars (one cover for each handlebar) and is secured in place via the nylon web strap. The applicable subheading for the ATV Handlebar Cover will be 8708.99.8080, 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: Other: Other: 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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