The tariff classification of Fisher-Price Central Shade from China

NY K83942 March 11, 2004 CLA-2-87:RR:NC:MM:101 K83942 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Ms. Kristen Parden Blue Ridge International Products Company P.O. Box 989 Freeport, Florida 32439 RE: The tariff classification of Fisher-Price Central Shade from China Dear Ms. Parden: In your letter dated March 3, 2004 you requested a tariff classification ruling. You submitted a sample of the Fisher-Price Central Shade, Item #50143. This item is designed for a motor vehicle and its purpose is to screen out the sun but not the baby’s view. It has two elastic straps that are designed to attach between the two front seat headrests. The shade is made of flexible, transparent polyester mesh material with colorful screened characters to entertain the baby. The applicable subheading for the Fisher-Price Central Shade 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