The tariff classification of a Vehicle Tarpaulin Bag Kit from China

NY J88146 September 9, 2003 CLA-2-87:RR:NC:MM:101 J88146 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Mr. Mark F. Weisbrod The Better Mousetrap People (B.C.) Ltd. Suite 210 - 111 Water Street Vancouver, BC, V6B 1A7, Canada RE: The tariff classification of a Vehicle Tarpaulin Bag Kit from China Dear Mr. Weisbrod: In your letter dated August 18, 2003 you requested a tariff classification ruling. You submitted drawings depicting a Vehicle Tarpaulin Bag Kit. You state that this item would be used in the back of a family style van or in the back of a sports utility vehicle. The bag would allow individuals to carry items such as leaves, branches and garden waste without soiling or damaging the inside back part of their vehicle. It is a six-sided box shaped device, with the back panel able to be dropped down over the rear bumper and rear area of the vehicle while items are being loaded into or taken out of the “tarp bag.” There are twelve grommets positioned along the edges of the side panels. They are to be used with “bungy cord” type resilient cords or rope or twine to position and hold the bag in position within the vehicle. The “bungy cords”, rope or twine are not included with the item. The applicable subheading for the Vehicle Tarpaulin Bag Kit will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories for 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