The tariff classification of an ATV Map Holder from Hong Kong

NY G87442 February 27, 2001 CLA-2-87:RR:NC:MM:101 G87442 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Ms..Gayle E. Maegher Charles M. Shayer & Co. P.O. Box 17769 Denver, Colorado 80217 RE: The tariff classification of an ATV Map Holder from Hong Kong Dear Ms. Meagher: In your letter dated February 19, 2001 you requested a tariff classification ruling on behalf of your client Kwik Tek Inc. You submitted a sample of an All Terrain Vehicle (ATV) Map holder. The map holder is made of a man-made textile with a clear plastic front for viewing the map. A map is inserted into an opening between the textile and the plastic. A hook and loop fastener on the bottom of the holder seals the opening. It measures approximately 12” x 12”. There is a 2½” circular cutout on the top of the map holder for apparently attaching this map holder to the ATV. The applicable subheading for the ATV Map Holder will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other…Other. The rate of duty will be 2.5% 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 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division