The tariff classification of automotive accessories from China
Issued January 10, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8708.29.5060, 8708.99.8080
Headings: 8708
Product description
The first item consists of a pair of handlebar mitts that keeps hands warm and dry in bad weather for. The mitts slip over the handlebars of an ATV or snowmobile (one cover for each handlebar). The mitts are 100 percent Polyester. The second item is a 100 percent Polyester Pet Rear Seat Protector. It protects the rear seat, floor, and front seat back. It has fast side-release buckles for quick removal and refitting. Adjustable webbing straps attach to headrests, seat tops, or any rear anchor point. The third item is a Seat Back Gun Rack. It is made from 100 percent Nylon. It hangs quickly and easily from the back seat in SUVs or pickups. It holds up to three rifles or shotguns. The fourth item is an ATV Fender Organizer. It is made from 100 percent Polyester. It adds convenient storage space to any ATV with a front rack. The fifth item is an ATV Rear Rack Organizer. It is made from 100 percent Polyester.
CBP rationale
The applicable subheading for the ATV Fender Organizer and the ATV Rear Rack Organizer will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), 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 applicable subheading for the Handlebar Mitts, the Pet Rear Seat Protector, and Seat Back Gun Rack will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other.
Full text
NY L89481 January 10, 2006 CLA-2-87:RR:NC:N1:101 L89481 CATEGORY: Classification TARIFF NO.: 8708.29.5060, 8708.99.8080 Ms. Katherine TU Import Vice-President Budge Industries, LLC Towamencin Corporate Center 1690 Sumneytown Pike, Suite 250 Lansdale, PA 19446 RE: The tariff classification of automotive accessories from China Dear Ms. Tu: In your letter dated December 21, 2005 you requested a tariff classification ruling. The first item consists of a pair of handlebar mitts that keeps hands warm and dry in bad weather for. The mitts slip over the handlebars of an ATV or snowmobile (one cover for each handlebar). The mitts are 100 percent Polyester. The second item is a 100 percent Polyester Pet Rear Seat Protector. It protects the rear seat, floor, and front seat back. It has fast side-release buckles for quick removal and refitting. Adjustable webbing straps attach to headrests, seat tops, or any rear anchor point. The third item is a Seat Back Gun Rack. It is made from 100 percent Nylon. It hangs quickly and easily from the back seat in SUVs or pickups. It holds up to three rifles or shotguns. The fourth item is an ATV Fender Organizer. It is made from 100 percent Polyester. It adds convenient storage space to any ATV with a front rack. The fifth item is an ATV Rear Rack Organizer. It is made from 100 percent Polyester. The applicable subheading for the ATV Fender Organizer and the ATV Rear Rack Organizer will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), 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 percent. The applicable subheading for the Handlebar Mitts, the Pet Rear Seat Protector, and Seat Back Gun Rack will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other. The rate of duty will be 2.5 percent. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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