The tariff classification of a motor vehicle Ski Bag from Germany

NY R00084 January 27, 2004 CLA-2-87:RR:NC:MM:101 R00084 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Robert J. Resetar Porsche Cars North America, Inc. 980 Hammond Drive Suite 1000 Atlanta, Georgia 30328 RE: The tariff classification of a motor vehicle Ski Bag from Germany Dear Mr. Resetar: In your letter dated January 21, 2004 you requested a tariff classification ruling. You submitted a diagram from your electronic parts catalog, illustrating the part and its relationship to other automotive parts and two pages from an owner’s manual illustrating the operation of the Ski Bag. You state that the Ski Bag is a protective covering used when transporting long objects, such as skis, inside the vehicle. It is a woven nylon tube, approximately three feet in length and one foot in diameter. The tube is closed on the passenger compartment end and open in the luggage compartment end. Around the center of the bag on the passenger compartment side is a woven nylon, seatbelt-like, tightening strap. The bag is contained in a plastic container-like frame that has two doors on each side. This frame is attached to the backrest frame on the rear seat. When the Ski Bag is to be used, a person must open the luggage-side door. Then, lower the rear seat, center armrest, pull down a protective covering and open the passenger-side door. The Ski Bag is then extended into the center of the passenger compartment. Objects to be transported are loaded into the bag through the luggage area, into the bag. To secure the contents of the bag from shifting, the tightening strap can be attached to the center seatbelt buckle. To stow the bag, the reverse procedure is used. The applicable subheading for the motor vehicle Ski Bag will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: 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