The tariff classification of a motor vehicle accessory from China

N019970 November 30, 2007 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.99.8180 Kelley Edwards Blue Ridge International Products Company PO Box 989 Freeport, Fl 32439-0989 RE: The tariff classification of a motor vehicle accessory from China Dear Mr. Edwards, In your letter dated November 14, 2007, you requested a tariff classification ruling. The item concerned is a Fisher Price Rainforest Soft Pleated Window Shade (Style 50325). The Fisher Price Rainforest Soft Pleated Window Shade is designed to shield a child’s eyes from sunlight while they are riding in a vehicle. It is rectangular in shape with pleats all down its front and a round shaft across its top. The Window Shade measures 15 inches in width, 3 ½ inches in depth and 21 ½ inches in length, when extended, and is made of 100% polyester with plastic stiffeners. It comes with clips and suction cups for use in attaching to a vehicle side window and a parrot and soft, three-dimensional dragonfly attached to its top shaft which move with the motion of the vehicle. The applicable classification subheading for the Fisher Price Rainforest Soft Pleated Window Shade (Style 50325) will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ … accessories of … motor vehicles … : Other … accessories: Other: Other: Other: Other: Other: Other”. The rate of duty will be 2.5%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/. 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division