The tariff classification of Golf Cart Shields from China

NY J85740 June 17, 2003 CLA-2-87:RR:NC:MM:101 J85740 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Mr. John F. Diehm GOLFSHIELD 200 Tyburn Woods Drive Gibsonia, Pennsylvania 15044 RE: The tariff classification of Golf Cart Shields from China Dear Mr. Diehm: In your letter dated June 5, 2003 you requested a tariff classification ruling. You submitted technical information as well as marketing information with images of two individual soft golf cart shields. You state that the units are made of clear vinyl PVC bordered with marine nylon using a heat-sealed manufacturing method. Each unit ships with elastic stretch cords as tethering points at each corner. It appears from the literature you submitted that the two golf cart shields are a right and a left shield to be attached to the corresponding right and left side of the golf cart. It appears that the purpose of the shields is to protect the golfers from inclement weather. Also each pair ships in a draw string pouch. The applicable subheading for the Golf Cart Shields 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