The tariff classification of an Overlay for a truck’s cab interior from Canada

NY I82184 June 13, 2002 CLA-2-87:RR:NC:MM:101 I82184 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Mr. Dave Pentland – President Carson International P.O. Box 653 Blaine, Washington 98231 RE: The tariff classification of an Overlay for a truck’s cab interior from Canada Dear Mr. Pentland: In your letter dated May 8, 2002 you requested a tariff classification ruling. You submitted a sample of item K281-3672 Overlay. This overlay is made from polycarbonate sheets that are screenprinted and stenciled with black and white ink. The screenprinted sheets are die-cut into shape. The Overlay is designed to fit onto an instrumentation panel found in the cab interior of a truck. The submitted sample is approximately 4” x 4” with a 1¾” x 2¾ cutout. The top of the Overlay is printed with the words “Rear Axle”; on the left side is printed “Disengaged”; and the right side is printed “Engaged”. There is no adhesive backing on the Overlay. The applicable subheading for the Overlay will be 8708.29.5060, 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 of bodies (including cabs): 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