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 "Rain Rider" from China
Issued January 18, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L81740 (January 18, 2005)
Tariff classification
HTS codes: 8708.29.5060
Headings: 8708
Product description
You submitted photographs of the “Rain Rider” which is a convertible top designed for all terrain vehicles (ATVs).
CBP rationale
The applicable subheading for the “Rain Rider” 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 L81740 January 18, 2005 CLA-2-87:RR:NC:MM:101 L81740 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Mr. Mark S. Cooper Cooper Brokerage & Forwarding, Inc. PO Box 416 Milton, West Virginia 25541 RE: The tariff classification of a “Rain Rider” from China Dear Mr. Cooper: In your letter dated December 14, 2004 you requested a tariff classification ruling on behalf of your client Rain Riders, LLC. You submitted photographs of the “Rain Rider” which is a convertible top designed for all terrain vehicles (ATVs). You state that this item is composed of a top or skin of 600D x 600D polyester material and is affixed to an all terrain vehicle with a framing system of PVC tubing and clips so as to be convertible without having to be removed by the operator. The applicable subheading for the “Rain Rider” 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 L81740
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.