R02162 R0 Ruling Active

The tariff classification of a fender cover from China.

Issued July 13, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

A photograph was provided with your letter. The fender cover is designed to protect the fender during automotive repairs. The fender cover is said to be composed of vinyl with sand inserted at the top to weigh it down. The two corners at the top are square, and the two corners at the bottom are rounded.

CBP rationale

The applicable subheading for the fender cover will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.

Full text

NY R02162 July 13, 2005 CLA-2-39:RR:NC:SP:221 R02162 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Lynn Prebis JS Products Inc. 5440 S. Procyon Avenue Las Vegas, NV 89118 RE: The tariff classification of a fender cover from China. Dear Ms. Prebis: In your letter dated June 20, 2005, you requested a tariff classification ruling. A photograph was provided with your letter. The fender cover is designed to protect the fender during automotive repairs. The fender cover is said to be composed of vinyl with sand inserted at the top to weigh it down. The two corners at the top are square, and the two corners at the bottom are rounded. The applicable subheading for the fender cover will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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