The tariff classification of automobile sports racks fromJapan

NY 869184 December 10, 1991 CLA-2-87:S:N:N1:101-869184 CATEGORY: Classification TARIFF NO.: 8708.29.0060 Mr. Mark D. Johnson McClary, Swift & Co., Inc. P.O. Box 370 Blaine, WA 98230 RE: The tariff classification of automobile sports racks from Japan Dear Johnson: In your letter dated November 14, 1991, on behalf of Turbo Sports Products, Ltd., North Vancouver, B.C., you requested a tariff classification ruling. You have submitted literature that describes a number of Terzo platforms, racks and accessories. The imported merchandise is various sports racks for motor vehicles that are specifically fashioned to be attached to the roof of cars, vans, campers, etc. The racks are constructed of metal, including extruded heavy guage steel crossbars and die- cast aluminum towers. The racks have a variety of fastening accessories and adapters. The sports racks are designed to carry sailboards, skis, bicycles, canoes or kayaks, depending upon which accessory attachment is used. The applicable subheading for the Terzo sports racks will be 8708.29.0060, 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 ad valorem. 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