The tariff classification of an automotive dust boot from India

NY A85191 July 24, 1996 CLA-2-87:RR:NC:MA:101 A85191 CATEGORY: Classification TARIFF NO.: 8708.39.5050 Mr. Kenneth P. Robie Paul Drews Associates, Inc. 65 Koch Road Suite K Carte 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 on behalf of Dura Automotive Systems, Inc. of Hannibal, Missouri. The item concerned is a cone-shaped, accordianed piece of soft, black rubber with holes in both ends; it measures 2 1/20" in length and 2" in circumference at its widest point. You state that the dust boot is made of silicone and fits over a cable connected to an automotive hand emergency brake; its function is to keep dirt, water and other foreign matter away from the brake mechanism. The applicable subheading for the dust boot (Part Number #81009227) 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