The tariff classification of an Activity Panel from China

NY J82106 March 7, 2003 CLA-2-87:RR:NC:MM:101 J82106 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Ms. Marsha L. Dawson GRACO 150 Oaklands Boulevard Exton, Pennsylvania 19341 RE: The tariff classification of an Activity Panel from China Dear Ms. Dawson: In your letter dated February 13, 2003 you requested a tariff classification ruling. You submitted a sample of an “Activity Panel” that is designed to attach to the back seat of a motor vehicle to keep infants in rear-facing car seats entertained while traveling. The panel you submitted has three circular mirrors and a stuffed insect-like creature attached to the panel. The panel appears to be made of a vinyl-like material and it attaches to the back seat of a vehicle by the use of tabs utilizing hook-and-loop fabric. The applicable subheading for the Activity Panel 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division