The tariff classification of glare shield visors from China

N249778 January 31, 2014 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Lindsey Gaskin, Trade Programs Future Forwarding Company 5356 Georgia Highway 85, Suite 400 Forest Park, GA 30297-2471 RE: The tariff classification of glare shield visors from China Dear Lindsey Gaskin, In your letter dated January 24, 2014, you requested a tariff classification ruling on behalf of Delk Industries, Inc. of Nashville, Tennessee. The item under consideration has been identified as the Sun Zapper (Delk # 52423). You state that the Sun Zapper is a vehicle visor which can be used at any time of the day in order to protect your eyes from sun glare or bright headlights. When not in use, the Sun Zapper can simply fold up along with the vehicle visor it is attached to. The Sun Zapper attaches to any existing vehicle visor by two (2) plastic clips. It is constructed of polycarbonate and measures 11.75 inches by 3.75 inches by 1.5 inches. The Sun Zapper is tinted, similar to a pair of sunglasses. Each Sun Zapper has a heavy duty adjustable dark shield panel in order to protect one’s eyes. In your ruling request, you suggested classification in 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles … : Other parts and accessories: Other: Other: Other: Other: Other”. Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. States “ … classification shall be determined according to the terms of the headings … .” The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs. According to the ENs to 8708.29 (B) Parts of bodies and associated accessories, for example, include …visors …. The applicable classification subheading for the Sun Zapper (Delk # 52423) will be 8708.20.5060, (HTSUS), which provides for “ … accessories of … motor vehicles …: Other … accessories of bodies …: Other: Other: Other.” The general 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://www.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, please contact National Import Specialist Matthew Sullivan at 646-733-3013. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division