The tariff classification of an automobile nose bra fromCanada

NY 849571 February 16, 1990 CLA-2-87:S:N:N1:101-849571 CATEGORY: Classification TARIFF NO.: 8708.29.0050 Mrs. Theo Dahl Norman G. Jensen, Inc. U.S. Customhouse Brokers Sweetgrass, MT 59484 RE: The tariff classification of an automobile nose bra from Canada Dear Mrs. Dahl: In your letter dated February 7, 1990, on behalf of Perfect Fit Manufacturing Ltd., you requested a tariff classification ruling. You have enclosed a descriptive brochure and a sample of the material (swatch). The Perfect Fit nose bra is made of a tricomposite material consisting of a cushion of super-soft porous polyester, a durable vinyl and a top coating "shield" for protection against the most severe weather conditions. The bra is custom tailored to fit the nose section and front portion of the fenders of specific automobile makes and models. Most Perfect Fit car bras feature a design that enables the opening of both headlights and hood without removal of the bra. The article is used to protect the vehicle from rocks, gravel and other road hazards that could possibly disfigure, blemish or damage the front of the vehicle. The applicable subheading for the automobile nose bra will be 8708.29.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of motor vehicle bodies. The rate of duty will be 3.1 percent. Goods classifiable under subheading 8708.29.0050, HTS, which originated in the territory of Canada, will be entitled to a 2.7 percent rate of duty under the United States-Canada Free Trade Agreement 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