CLA-2-87:OT:RR:NC:N1:101
T. Ben Hamadi, Attorney
Laufer Group International
20415 72nd Avenue South, Suite 160
Kent, WA 98032-2335
RE: The tariff classification of a vinyl truck curtain from China
Dear Mr. Hamadi,
In your letter dated March 20, 2013, you requested a tariff classification ruling on behalf of your client Kool Pac LLC of Lake Oswego, Oregon.
The item under consideration has been identified as a Kool Kurtain. You state that the Kool Kurtain will be imported as a finished product (with side rails and top roller) and will be specifically installed at the door of a refrigerated truck that will be delivering frozen produce. The curtain is composed of vinyl coated polyester.
In your ruling request, you suggested classification in heading 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other: Other”. This is incorrect because a Kool Kurtain used on a refrigerated truck is not a part or accessory of vehicle bodies.
The applicable classification subheading for the Kool Kurtain will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other”. The rate of duty will be 2.5%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Matthew Sullivan at 646-733-3013.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division