The tariff classification of a sun shade from China

N238496 February 26, 2013 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.99.8081 Evelyn C. Jones, Import Logistics Manager BRICA, Inc. 500 West 5th Street, Suite 220 Charlotte, NC 28202-1974 RE: The tariff classification of a sun shade from China Dear Ms. Jones, In your letter dated February 14, 2013, you requested a tariff classification ruling. The item being considered is a “Pop Open Cling Shade” (Item Number 61006). You state that the “Pop Open Cling Shade” is a sun shade used primarily in motor vehicles. It has a reusable static cling backing for simple application and removal from windows, without the use of adhesives or suction cups. It is constructed of a polyester opti-view mesh, with ultraviolet protection factor (UPF) sun protection which blocks the sun’s glare and 90 % of the harmful ultraviolet (UV) Rays. The shade measures 13.75 inches by 20 inches by .05 inches and fits most vehicle windows.
The applicable subheading for the “Pop Open Cling Shade” (Item Number 61006) will be 8708.99.8180, HTSUS, which provides for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories: Other: 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 Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the 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, please contact National Import Specialist Matthew Sullivan at 646-733-3013. Sincerely, Thomas J. Russo Director National Commodity Specialist Division