L84324 L8 Ruling Active

The tariff classification of Rear Window Graphics from China

Issued May 10, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8708.29.5060

Headings: 8708

Product description

You submitted two samples of Rear Window Graphics that are designed for Sport Utility Vehicles (SUV’s). The samples are: Gators – measuring 4 inches x 66 inches, Kentucky Wildcats – measuring 30 inches x 66 inches. These graphics are made of perforated vinyl screen printed on the front, tact adhesive on the back. These items are imported cut-to-size and applied to the rear window of the SUV.

CBP rationale

The applicable subheading for the Rear Window Graphics 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 L84324 May 10, 2005 CLA-2-87:RR:NC:MM:101 L84324 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Mr. Peter Weinrauch Import Commodity Group Ltd. 131 East Merrick Road Valley Stream, New York 11580 RE: The tariff classification of Rear Window Graphics from China Dear Mr. Weinrauch: In your letter dated April 19, 2005 you requested a tariff classification ruling on behalf of your client Rear View Sports. You submitted two samples of Rear Window Graphics that are designed for Sport Utility Vehicles (SUV’s). The samples are: Gators – measuring 4 inches x 66 inches, Kentucky Wildcats – measuring 30 inches x 66 inches. These graphics are made of perforated vinyl screen printed on the front, tact adhesive on the back. These items are imported cut-to-size and applied to the rear window of the SUV. You state that they provide some UV and sun protection. Because individuals cannot see into the SUV but can see out of the SUV a measure of security is provided. The applicable subheading for the Rear Window Graphics 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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