The tariff classification of an automotive golf cart windshield from China

NY B83606 April 25, 1997 CLA-2-87:RR:NC:1:101 B83606 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Ms. Phoebe Koo ELITE EXPRESS 400 Forbes Blvd. Suite 4 South San Francisco, CA 94080 RE: The tariff classification of an automotive golf cart windshield from China Dear Ms. Koo: In your letter dated March 19, 1997, you requested a tariff classification ruling on behalf of Pacific Fairway. The item concerned (shown below) is a rectangular piece of clear, reinforced vinyl, sewn around the edges, with six metal-reinforced holes; one at each corner and one each in the middle of the top and bottom edges. The item measures 48"L X 36"W. You state that the purpose of the item is to serve as an easily-attachable or -removable windshield for a golf cart. You further state that the windshield will be retail-packaged with six bungee cord stretch hooks and simple instructions in a plastic bag and that the item will be imported into the U.S. through the Port of San Francisco. The applicable subheading for the golf cart windshield 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