CLA-2-87:OT:RR:NC:N1:101
Lindsey Gaskin, Trade Programs
Future Forwarding Company
5356 Georgia Highway 85, Suite 400
Forest Park, GA 30297-2471
RE: The tariff classification of Windshield Covers from China.
Dear Ms. Gaskin,
In your letter dated November 12, 2013, you requested a tariff classification ruling on behalf of Delk Industries of Nashville, Tennessee.
The items being considered have been identified as a Protective Windshield Cover and a Wiper Protector Cover. You state in your request and as per my telephone conversation with your supervisor, Ms. Shannon Whitt on Wednesday, November 20, 2013, the Protective Windshield Cover is being imported under three (3) different names: The Motor Trend FrostGuard, the Delk FrostBlocker and the WinterShield. These three (3) items are exactly the same, with the only difference being which retailer they are being supplied to. In addition, the Wiper Protector Cover is an additional item which is attached to the FrostGuard for distribution to one specific retailer.
The Protective Windshield Covers are constructed of 100% polyester and are water resistant. They measure 61 inches width by 32 inches in height are designed to fit the front windshield of a vehicle and are designed to protect the vehicle windshield from the winter elements (frost, snow, ice). The Covers have an elastic attachment system which allows for an adjustable fit onto either side view mirror. The Wiper Protector Cover is a seven (7) inch flap used to protect a vehicle’s windshield wipers. Each Protective Windshield Cover comes with a dry storage pouch when not in use.
The applicable classification subheading for the three (3) Protective Windshield Covers (Motor Trend FrostGuard, Delk FrostBlocker, WinterShield) and the Wiper Protector Cover) 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division