CLA-2-87:S:N:N1:101-849571
Mrs. Theo Dahl
Norman G. Jensen, Inc.
U.S. Customhouse Brokers
Sweetgrass, MT 59484
RE: The tariff classification of an automobile nose bra from
Canada
Dear Mrs. Dahl:
In your letter dated February 7, 1990, on behalf of Perfect
Fit Manufacturing Ltd., you requested a tariff classification
ruling. You have enclosed a descriptive brochure and a sample of
the material (swatch).
The Perfect Fit nose bra is made of a tricomposite material
consisting of a cushion of super-soft porous polyester, a durable
vinyl and a top coating "shield" for protection against the most
severe weather conditions. The bra is custom tailored to fit the
nose section and front portion of the fenders of specific
automobile makes and models. Most Perfect Fit car bras feature
a design that enables the opening of both headlights and hood
without removal of the bra. The article is used to protect the
vehicle from rocks, gravel and other road hazards that could
possibly disfigure, blemish or damage the front of the vehicle.
The applicable subheading for the automobile nose bra will
be 8708.29.0050, Harmonized Tariff Schedule of the United States
(HTS), which provides for other parts and accessories of motor
vehicle bodies. The rate of duty will be 3.1 percent.
Goods classifiable under subheading 8708.29.0050, HTS, which
originated in the territory of Canada, will be entitled to a 2.7
percent rate of duty under the United States-Canada Free Trade
Agreement upon compliance with all applicable regulations.
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
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport