The tariff classification of an automotive cup holder from Canada

NY B80973 January 22, 1997 CLA-2-87:RR:NC:MM:101 B80973 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Ms. Sandra L. Haupt Tower Group International, Inc. 128 Dearborn Street Buffalo, NY 14207-3198 RE: The tariff classification of an automotive cup holder from Canada Dear Ms. Haupt: In your letter dated January 2, 1997, you requested a tariff classification ruling on behalf of FOHA (I.R.S.# 911803-00001) of Markham, Ontario. The item concerned (shown below) consists of two parts: a 7¬"H X 4«"W, black, hard plastic cup holder base and a 4"H X 3 "W (when folded), black, hard plastic cup holder. In addition, there are eight metal screws and four plastic insert plugs needed to install the cup holder on the back of a vehicle seat. You state that this item is being manufactured by FOHA of Markham, Ontario, will be imported through the Port of Detroit, Michigan and will be installed in Subaru automotive vehicles. The applicable subheading for the cup holder will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of . . . motor vehicles . . . : Other parts and accessories of bodies: Other: Other: Other. The rate of duty will be 2.7% 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, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division