The tariff classification of an automobile Aluminum Roof Rack from Germany

NY I84287 July 17, 2002 CLA-2-87:RR:NC:MM:101 I84287 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Mr. Brian F. Walsh Barnes, Richardson & Colburn 303 East Wacker Drive Suite 1100 Chicago, Illinois 60601 RE: The tariff classification of an automobile Aluminum Roof Rack from Germany Dear Mr. Walsh: In your letter dated July 11, 2002 you requested a tariff classification ruling on behalf of your client Jac Products. You submitted a brochure depicting various automobile Aluminum Roof Racks. You state that they are made of aluminum and that they support luggage, sporting goods, and other bulky or heavy items that may not fit inside the interior of the vehicle. You further state that these racks are imported fully assembled and are designed for use with Mercedes-Benz “M” Class automobiles. Once imported, they will be permanently attached to the vehicles. The applicable subheading for the automobile Aluminum Roof Rack 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