I81036 I8 Ruling Active

The tariff classification of two automobile Ashtrays from Germany and Mexico

Issued May 16, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8708.29.5060

Headings: 8708

Product description

You submitted samples and technical drawings depicting two automobile ashtrays – one is for a dashboard; the other is for a floor console. Part Number 4A1857951E is an ashtray that fits in the dashboard of an Audi automobile and consists of a rectangular metal housing with an inner tray made of plastic which slide out. Outer trim of plastic gives the front of the ashtray a wood grain appearance. The ashtray measures about 8½” wide, 4” deep, 1” high. Part Number 1C0857961C is a plastic cup-shaped ashtray with a lid. It fits in the center floor console of a Volkswagen New Beetle automobile. It has a diameter of about 3½” and is about 2½” high.

CBP rationale

The applicable subheading for the two automobile Ashtrays 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 I81036 May 16, 2002 CLA-2-87:RR:NC:MM:101 I81036 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Mr. Spiro Karras Sandler & Travis Trade Advisory Services, Inc. 38345 Ten Mile Road Farmington Hills, Michigan 48335 RE: The tariff classification of two automobile Ashtrays from Germany and Mexico Dear Mr. Karras: In your letter dated May 1, 2002 you requested a tariff classification ruling on behalf of your client Volkswagen of America. You submitted samples and technical drawings depicting two automobile ashtrays – one is for a dashboard; the other is for a floor console. Part Number 4A1857951E is an ashtray that fits in the dashboard of an Audi automobile and consists of a rectangular metal housing with an inner tray made of plastic which slide out. Outer trim of plastic gives the front of the ashtray a wood grain appearance. The ashtray measures about 8½” wide, 4” deep, 1” high. Part Number 1C0857961C is a plastic cup-shaped ashtray with a lid. It fits in the center floor console of a Volkswagen New Beetle automobile. It has a diameter of about 3½” and is about 2½” high. The applicable subheading for the two automobile Ashtrays 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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