CLA-2-87:S:N:N1:101-857978
Mr. Roy H. Chorneyko
Capcon Marketing
1302 N. Reed Place
Regina, Saskatchewan S4X 3G6
Canada
RE: The tariff classification of a "dipsticker" from Canada
Dear Mr. Chorneyko:
In your letter dated November 7, 1990 you requested a tariff
classification ruling. You have submitted descriptive
literature.
The "dipsticker" is comprised of three parts. The main
shell in made of injection molded polypropelyne plastic in the
shape of a miniature oil container. The inner part is a foam
insert with a cut in it designed to receive the engine dipstick.
The dipstick is inserted into this device and is cleaned. The
clean dipstick is reinserted into the engine and is ready for the
final reading of the oil level. The third part is a two sided
adhesive tape mounted on the back of the device and is used to
attach the product to the engine compartment of an automobile.
The applicable subheading for the "dipsticker" will be
8708.99.5090, Harmonized Tariff Schedule of the United States
(HTS), which provides for other parts and accessories of motor
vehicles. The rate of duty will be 3.1 percent ad valorem.
Goods classifiable under subheading 8708.99.5090, HTS, which
originated in the territory of Canada, will be entitled to a 2.4
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