The tariff classification of an automotive dust boot from India

NY A83785 June 11, 1996 CLA-2-87:RR:NC:MA:101 A83785 CATEGORY: Classification TARIFF NO.: 8708.39.5050 Mr. Kenneth P. Robie Paul Drews Associates, Inc. 65 Koch Road Suite K Corte Madera, CA 94925-1242 RE: The tariff classification of an automotive dust boot from India Dear Mr. Robie: In your letter dated May 8, 1996 you requested a tariff classification ruling. The item concerned is a black, pliable, cone-shaped piece of silicone. It measures 2 " in length and 2«" in circumference and is open on both ends. You state that an automotive brake cable is threaded through this item and that its purpose is to keep dirt, water and other foreign matter from the brake mechanism. The applicable subheading for the Dust Boot will be 8708.39.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of . . . motor vehicles . . . : Brakes . . . and parts thereof: Other: For other vehicles: Other. The rate of duty will be 2.9% 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 Robert DeSoucey at 212-466-5667. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division