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N154877 N1 Ruling Active

The tariff classification of a vehicle accessory from China

Issued April 8, 2011 by U.S. Customs and Border Protection.

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N1 N154877 (April 8, 2011)

Tariff classification

HTS codes: 8708.29.5060

Headings: 8708

Product description

The item under consideration has been identified as a Drivers Side & Passenger Side Net for a Utility Vehicle (UTV).

Full text

N154877 April 8, 2011 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Barbara Kane Amsafe Commercial Products 22937 Gallatin Way Elkhart, IN 46514-7650 RE: The tariff classification of a vehicle accessory from China Dear Ms. Kane, In your letter dated March 18, 2011, you requested a tariff classification ruling. The item under consideration has been identified as a Drivers Side & Passenger Side Net for a Utility Vehicle (UTV). You state in your request that you import the Net under various part numbers, but that the intended use is the same. It consists of a dust buckle, textile material, elastic, ladder lock buckle, grommet, honeycomb netting, steel tongue, EPDM rubber cover, end fitting anchor bracket and a 1” black extrusion. The Net is attached to the side of a UTV, either to the left of the drivers’ seat or to the right of the passenger’s seat, utilizing four (4) different buckles or brackets; its purpose is to help to keep the driver and passenger inside the vehicle in the event of a roll-over. The applicable classification subheading for the Drivers Side & Passenger Side Net for a Utility Vehicle (UTV) will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ … accessories of … motor vehicles … : Other … accessories of bodies … : Other: Other: Other.” The rate of duty will be 2.5%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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