CLA-2-87:S:N:N1:101-879758
Mr. Bruce Minshull
Dolphin Enterprises
6092 Madigan Dr. N.E.
Calgary, AB T2A 5B8
RE: The tariff classification of an automobile wheel-nut cover
from
Canada
Dear Mr. Minshull:
In your letter dated October 14, 1992 you requested a tariff
classif- ication ruling. You have submitted a sample of the
product which is called the BUD-EZE.
The BUD-EZE is an automobile wheel-nut protective cover
which is made
of polyethylene 2107. The plastic material is fabricated on an
injection mold into the finished product. The cap-shaped sample
measures approximately 2 3/8 inches long. The bottom portion of
the cover measures approximately 1 3/4 inches in diameter and has
a hexagonal interior shape.
The principal use of the BUD-EZE is to protect the bud-nut
and the
wheel stud from poor weather or road conditions, and to enhance
the physical appearance of the motor vehicle.
The applicable subheading for the BUD-EZE automobile wheel-
nut cover will be 8708.99.5085, 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 8708.99.5085, HTS, which
originated in the territory of Canada, will be entitled to a 1.8
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