CLA-2-87:S:N:N1:101-870052
Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway, 43nd Floor
New York, NY 10036
RE: The tariff classification of a Sun and Snow Shade from China
and/or Taiwan
Dear Mr. Eisen:
In your letter dated December 24, 1991, on behalf of Avon
Products, Inc., New York, NY, you requested a tariff
classification ruling. You have submitted a sample of the
product.
The imported product, identified as a Sun and Snow Shade, is
a weather protection unit designed for covering and protecting
the exterior of an automobile windshield during the winter
months. When used outside the vehicle the shade protects the
glass from snow and ice. The shade is also designed for covering
the interior of an automobile windshield area during the summer
months. When used inside the vehicle the shade protects the
dashboard, steering wheel and upholstery from the sun's harmful
rays.
The shade measures approximately 57 1/2 inches in length and
27 1/2 inches in width when in the open position, and
approximately 10 inches in diameter when in the folded condition.
It is constructed of polyurethane coated nylon and features two
suction cups positioned on the outer perimeter which attach and
secure the shade to either the exterior or interior of an
automobile windshield. The, metal, circular "wire" provides the
shape and form to the product.
The applicable subheading for the Sun and Snow Shade 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.
As you requested, the sample will be returned to your
office.
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