The tariff classification of a locking trunk extender from China and/or Taiwan

NY 894725 February 22, 1994 CLA-2-87:S:N:N1:101-894725 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Mr. David A. Eisen Siegel, Mandell & Davidson, P.C. One Astor Plaza 1515 Broadway, 43rd Floor New York, NY 10036-8901 RE: The tariff classification of a locking trunk extender from China and/or Taiwan Dear Mr. Eisen: In your letter dated February 15, 1994, on behalf of Avon Products, Inc., New York, NY, you requested a tariff classification ruling. You have submitted a sample of the product. The imported product is a locking trunk extender designed to secure an automobile trunk lid over bulky or unwieldy loads of merchandise contained in the trunk during transport. The product is intended to secure the trunk area when oversized loads do not allow the trunk to close properly. The locking trunk extender measures approximately 3 inches in length by approximately 3 inches in width. It is constructed of a plastic housing and a heavy duty cord wound and contained within the plastic case. A metal clip is secured to each end of the cord which attaches to either the trunk lid or the trunk lock. The heavy duty cord extends up to six feet in length and automatically retracts into the plastic case when the release switch is pressed. It is stated that the locking trunk extender is designed and dedicated for use solely or principally with automobiles. In addition, the product will be advertised and marketed as an automobile accessory. The applicable subheading for the locking trunk extender will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of the motor vehicles of headings 8701 to 8705: other parts and accessories of bodies, other. The rate of duty will be 3.1 percent ad valorem. As you requested, the sample will be returned to your office.  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