The tariff classification of a grill/brush guard from thePhilippines

NY 848641 January 19, 1990 CLA-2-87:S:N:N1:101-848641 CATEGORY: Classification TARIFF NO.: 8708.99.5090 Mr. Joe Campbell Prime Industries, Inc. P.O. Box 11148 312 West 24th Street Norfolk, VA 23517 RE: The tariff classification of a grill/brush guard from the Philippines Dear Campbell: In your letter dated January 5, 1990, you requested a tariff classification ruling. You have submitted a sample of the grill/brush guard which is made of carbon steel. The guard bar measures approximately 32 inches long and has an exterior diameter of 2 3/8 inches. The finish will be either paint or chrome. The imported product, with two upright supports, fits on the front bumper of a motor vehicle (most likely a four-wheel drive vehicle). Two cross bars fit between the upright supports and serve to protect the vehicle's grill from damage which could be caused by travelling through brush or undergrowth. It would also offer some protection in the event of a collision. The applicable subheading for the grill/brush guard will be 8708.99.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of motor vehicles. The rate of duty will be 3.1 percent ad valorem. Articles classifiable under subheading 8708.99.5090, HTS, which are products of the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport