CLA-2-87:S:N:N1:101- 864486
Mr. Aaron Er
J.S. Parker International Ltd.
5200 Dixie Road, Suite 118
Mississauga, Ontario
Canada, L4W 1E4
RE: The tariff classification of polyurethane spoilers from
Malaysia
Dear Mr. Er:
In your letter dated June 14, 1991 you requested a tariff
classification ruling.
The polyurethane spoilers are decorative accessories that
are solely or principally used on motor vehicles. They may be
attached to and beneath the motor vehicle's bumpers. They may
also be affixed to the front hood, to the trunk, and above the
rear windows.
The applicable subheading for the polyurethane spoilers will
be 8708.29.0060, 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 ad valorem.
Articles classifiable under subheading 8708.29.0060, HTS,
which are products of Malaysia are entitled to duty free
treatment under the Generalized System of Preferences (GSP) 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