10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a Canoe Top Carrier and a Kayak Carrier from China or Taiwan
Issued June 15, 2004 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardK8 K86958 (June 15, 2004)
Tariff classification
HTS codes: 8708.29.5060
Headings: 8708
Product description
You submitted samples of style OT-CC Canoe Top Carrier and OT-KC Kayak Carrier. The carriers are used to transport canoes or kayaks on the top of a car. OT-CC consists of 4 foam blocks, 2 polypropylene/nylon ropes, 1 polypropylene/nylon strap, and one stainless steel cam buckle and four stainless steel “S” hooks. The Kayak Carrier consists of 2 foam blocks, 2 nylon webbing straps which include plastic hardware and a stainless steel cam buckle, 2 nylon/polypropylene ropes, and four stainless steel “S” hooks.
CBP rationale
The applicable subheading for the Canoe Top Carrier and Kayak Carrier 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 K86958 June 15, 2004 CLA-2-87:RR:NC:MM:101 K86958 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Mr. Brian Wavra Johnson Outdoors 555 Main St. Racine, WI 53403 RE: The tariff classification of a Canoe Top Carrier and a Kayak Carrier from China or Taiwan Dear Mr. Wavra: In your letter dated June 2, 2004 you requested a tariff classification ruling on behalf of Johnson Outdoors. You submitted samples of style OT-CC Canoe Top Carrier and OT-KC Kayak Carrier. The carriers are used to transport canoes or kayaks on the top of a car. OT-CC consists of 4 foam blocks, 2 polypropylene/nylon ropes, 1 polypropylene/nylon strap, and one stainless steel cam buckle and four stainless steel “S” hooks. The Kayak Carrier consists of 2 foam blocks, 2 nylon webbing straps which include plastic hardware and a stainless steel cam buckle, 2 nylon/polypropylene ropes, and four stainless steel “S” hooks. The applicable subheading for the Canoe Top Carrier and Kayak Carrier 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
More rulings on the same tariff codes
Temporary Importation under Bond; Automotive Windshields; United States-Mexico- Canada Agreement (USMCA)
The tariff classification of sun visor extender from China
The tariff classification of a sun visor from China
USMCA Eligibility of Sway Bar End Link Kit
The tariff classification of back door and trunk lid assemblies from Japan.
The tariff classification of asphalt insulator sheets from Japan.
The tariff classification of a thermoplastic sheet from Germany.
The tariff classification of a window regulator cable assembly from Mexico
The tariff classification of shoring and decking beams from China.
The tariff classification of backlites from China
Follow K86958
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.