J83882 J8 Ruling Active

The tariff classification of a motor vehicle "Luggage Cover" from the United States and Hungary

Issued April 30, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8708.29.5060

Headings: 8708

Product description

You submitted a sample and photographs of a “luggage cover” for the rear cargo compartment of a BMW X-5 Sport Utility Vehicle. The cover is a vinyl-clad roll-formed steel profile that is installed inside the rear cargo area of the vehicle.

CBP rationale

The applicable subheading for the motor vehicle “Luggage Cover” 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 J83882 April 30, 2003 CLA-2-87:RR:NC:MM:101 J83882 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Mr. Richard W. Fahringer Material Control Manager BOS Automotive Products, Inc. 5968 Commerce Boulevard Morristown, Tennessee 37814 RE: The tariff classification of a motor vehicle “Luggage Cover” from the United States and Hungary Dear Mr. Fahringer: In your letter dated April 21, 2003 you requested a tariff classification ruling. You submitted a sample and photographs of a “luggage cover” for the rear cargo compartment of a BMW X-5 Sport Utility Vehicle. The cover is a vinyl-clad roll-formed steel profile that is installed inside the rear cargo area of the vehicle. You state that the part is approximately 48” x 6” x 4” 20ga CR 1008/1010 galvanized steel, roll-formed irregular shape with a glue-applied covering of 1mm thick, non-laminated PVC. The steel preparation and roll-forming processes are performed 100% in the United States. The USA roll-formed piece is then sent to Hungary where German supplied PVC is attached with glue to cover 100% of the outer surface of the piece using a specialized Hungarian process. The finished PVC covered piece is the returned to Tennessee in the US where it is used exclusively to manufacture a custom interior automotive part of an OEM auto assembly plant in South Carolina. The applicable subheading for the motor vehicle “Luggage Cover” 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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