Ms. Heidi Rollins
A. W. Fenton Company Inc.
P. O. Box 360614
Columbus, Ohio 43226-0614
RE: The tariff classification of automobile accessories from
Dear Ms. Rollins:
In your letter dated February 26, 1990, on behalf of D. L.
Auld Company, Columbus, Ohio, you requested a tariff
classification ruling. You have submitted descriptive literature
and samples of the products. The imported
articles are as follows:
Dual wipers that are made of plastic and measure 18 inches
in length. The wipers are imported as one set of two wipers with
fittings and hose for the wiper fluid. (Part number 2427).
Wiper aids that are made of plastic and snap onto the
windshield wiper. These plastic units help the efficiency of the
wipers and help prevent windlift. Two of these items are
packaged together for retail sale. (Part number 2433).
Rectangular shaped license plate frame that is made of
plastic. The exterior dimensions of the frame measure 12 inches
by 6 1/4 inches. This article consists of one plastic frame,
four plastic screws and four plastic nuts packaged together for
retail sale. (Part number 2434).
Wiper arm boots that are slide-on protective covers made of
plastic and measure 7 1/4 inches in length. The wiper arm boots
are installed over the hub of the wiper arm and provide all-
weather protection for the wiper arm. Two of these items are
packaged together for retail sale. (Part number 2444).
Door edge guards are plastic strips that measure 8 inches
long (two 4 inch strips that are attached together) and have a
reflective plastic in the center of each strip. The guards snap
over the edge of the car door and are designed to both reflect
light and protect the door edge when the door is open. Two of
these items are packaged together for retail sale. (Part number
The applicable subheading for the dual wipers (part number
2427) will be 8512.40.4000, Harmonized Tariff Schedule of the
United States (HTS), which provides for windshield wipers. The
rate of duty will be 3.1 percent ad valorem.
The applicable subheading for the wiper aids (part number
2433) and wiper arm boots (part number 2444) will be
8512.90.9000, HTS, which provides for other parts of windshield
wipers. The rate of duty will be 3.1 percent ad valorem.
The applicable subheading for the license plate frame (part
number 2434) will be 8708.99.5090, HTS, which provides for other
parts and accessories of motor vehicles. The rate of duty will
be 3.1 percent ad valorem.
The applicable subheading for the plastic door edge guards
(part number 2440) will be 3926.30.5000 HTS, which provides for
other articles of plastics... fittings for furniture, coachwork
or the like, other. The rate of duty will be 5.3 percent ad
As you have requested, the samples will be returned to your
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
Jean F. Maguire
New York Seaport