The tariff classification of a weather protector from China

N160676 May 6, 2011 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Diane Newton, Brokerage Market Manager UPS Supply Chain Solutions 280 Eastern Avenue Chelsea, MA 02150-3308 RE: The tariff classification of a weather protector from China Dear Ms. Newton, In your letter dated April 12, 2010, you requested a tariff classification ruling. The item under consideration is a Golf Cart Curtain. It is comprised of several cut-to shape plastic pieces that attach to the sides and rear of a golf cart. The two (2) predominantly rectangular side curtains are made of a highly transparent polyvinylchloride (0.5 mm thick) on top with a 600 x 600 black high density polyester bottom and black webbing with Velcro closures; their top width is 42", bottom width is 54" and height is 56". The two (2) tubular front strips are 2" in width x 28" in height. The one (1) predominantly rectangular rear window curtain is made of highly transparent polyvinylchloride (0.5 mm thick) on top with black webbing and Velcro closures. Also included are eight (8) aluminum support rods (4 vertical tubes and 4 horizontal rods) and two (2) aluminum mounting bars with black Velcro attachments. The item also includes a 56" H x 6" W storage bag made of 600 x 600 black high density polyester. The function of the Golf Cart Curtain is to protect the interior of the cart and its occupants from inclement weather. The applicable classification subheading for the Golf Cart Curtain will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ … accessories of … motor vehicles … : Other … accessories of bodies … : 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