The tariff classification of an automotive hook hanger from Canada

NY B84632 May 13, 1997 CLA-2-87:RR:NC:MM:101 B84632 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Mr. Edwin Brdlik Brdlik Associates, Inc. Agincourt P.O. Box 46634 Scarborough, Ontario CANADA M1T3L0 RE: The tariff classification of an automotive hook hanger from Canada Dear Mr. Brdlik: In your letter dated April 16, 1997, you requested a tariff classification ruling. The item concerned (shown below) is a triangular piece of soft, black plastic with two hooks at the apex of the triangle. It also has two, rectangular holes at the top (or base of the triangle), measuring 1 "L X «"H each; both holes are held together by screws. The item measures 8«"L X 10«"W at the base of the triangle (top of the item). You state that the function of the item is to serve as an automotive interior hanger; the screws holding the holes in the item together are unscrewed, the holes are threaded around the front automotive seat headrest rods, the screws replaced to securely "connect" the holes and the item, itself, then hangs down over the back of the front seat. You also state that the item will be imported into the U.S. through the Port of Buffalo, New York. The applicable subheading for the Auto Hook 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