The tariff classification of the BumperBib and Exit Apron from Vietnam

NY L86002 June 29, 2005 CLA-2-87:RR:NC:MM:101 L86002 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Mr. Eric N. Stevens BumperBib 9409 Lurline Avenue Chatsworth, CA 91311 RE: The tariff classification of the BumperBib and Exit Apron from Vietnam Dear Mr. Stevens: In your letter dated June 20, 2005 you requested a tariff classification ruling. You submitted samples of auto accessories called the BumperBib and Exit Apron. The samples vary in size and the body of the items are made of either Nylon 400 fabric or vinyl. You state that Velcro hook and loop is applied to the body. You state that the BumperBib is designed to be attached to the vehicle cargo area. The product is used when the drive or passenger of the parked vehicle desires to access the rear cargo area of the vehicle. The product is then unfolded and draped over the rear bumper of the vehicle to prevent the person getting dirty, or preventing nicks and dings to the rear cargo area when loading or unloading the rear cargo area of the vehicle. You state that the Exit Apron operates in the same way except that it attaches to the door threshold of the vehicle, or to the roof mounted cargo rack. It prevents the person from getting dirty as a result from rubbing against the vehicle. It also prevents the nicks and scratches that subsequently result from loading and unloading the roof mounted cargo rack. The applicable subheading for the BumperBib and Exit Apron will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicle 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