L81740 L8 Ruling Active

The tariff classification of a "Rain Rider" from China

Issued January 18, 2005 by U.S. Customs and Border Protection.

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

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