The tariff classification of a Ding-Stopper from China

NY I86700 October 11, 2002 CLA-2-87:RR:NC:MM:101 I86700 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Ms. Pamela M. Price VACC Inc. 1922 Mariner Lane Woodbridge, Virginia 22192 RE: The tariff classification of a Ding-Stopper from China Dear Ms. Price: In your letter dated September 20, 2002 you requested a tariff classification ruling. You submitted a photograph of a product called the “Ding-Stopper”. You state that it is made of: Polyethylene foam – cushion Flexible magnets – 400 gauss Epdm rubber – 70 durometer Car cover fabric The foam or cushion is covered with the car cover fabric. Flexible magnets are attached on the back. Inside the latch is the rubber part. The Ding Stopper is attached to the outside of the motor vehicle and its purpose is to prevent dents (dings) given by a non-moving vehicle while parked. The applicable subheading for the Ding-Stopper will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Other 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