The tariff classification of a motorized Golf Cart Bag Cover from China

NY H88817 March 5, 2002 CLA-2-87:RR:NC:MM:101 H88817 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Ms. Denise Diebold Import Manager T.O.H. International 1510 Midway Court Elk Grove, Illinois 60007 RE: The tariff classification of a motorized Golf Cart Bag Cover from China Dear Ms. Diebold: In your undated letter you requested a tariff classification ruling. You submitted photographs and a brochure of a Waterproof Golf Cart Bag Cover. You state that this cover is solely manufactured as an accessory to motorized golf carts. It is manufactured of a waterproof canvas type material that is held upon an aluminum frame that attaches to the rear of a motorized golf cart. The frame allows the bag cover to be folded up when not in use. When in use the clear vinyl “window” allows for rear view vision while the golf cart is being driven. Its purpose is to shield golf bags and clubs from inclement weather. The applicable subheading for the Golf Cart Bag Cover 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division