The tariff classification of Privacy Curtains for use in the vehicles of Heading 8704 from Canada.

NY R04050 June 8, 2006 CLA-2-87:RR:NC:N1:101 R04050 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Mr. Dennis Forhart Director PriceWaterhouse Coopers 1420 5th Ave, Suite 1900 Seattle, WA 98101 RE: The tariff classification of Privacy Curtains for use in the vehicles of Heading 8704 from Canada. Dear Mr. Forhart: In your letter dated May 31, 2006 you requested a tariff classification ruling on behalf of your client Freightliner LLC. The item is listed as part number A18-48088-000. It is a privacy curtain used in the interior cabs of heavy-duty trucks. These curtains are located on the interior cab windows, including the driver’s side window, passenger side window, windshield and skylight, and are used to block or obscure light for interior cab privacy. The component material varies according to the part specifications required for each application. The applicable subheading for the privacy curtains will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories of 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 percent. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on 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, contact National Import Specialist Robert DeSoucey at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division