CLA-2-87:RR:NC:1:101 C82338
Mr. Paul J. Morgan
Delcor Industries (USA) Inc.
P.O. Box 621116
Littleton, CO 80162-1116
RE: The tariff classification of an inflatable automotive roof rack from China
Dear Mr. Morgan:
In your letter dated December 5, 1997, you requested a tariff classification ruling.
The item concerned (shown below) is the HandiRack Ultra; it is comprised of two, 5'L X 13«"W, dark blue tubes of PVC laminated with dense-weave nylon. Sewn onto the underside of each tube is a black, 8' 3«"L, webbed belt with plastic buckles on each end. Extending from one end of the underside of the tubes are two inflation nozzles with push-in, attached caps. Also included are two, 9 'L, black, webbed straps with metal D-rings on each end; a white, 6«', nylon rope; and four, 2 ", semi-transparent, soft plastic inflation tubes. All items are contained within a black, polyester, purse-style carrying case with a push-in clasp.
[Tubes] [Straps, Rope, [Carrying Case]
Inflation Tubes]
You state that the manufacturer of this item is Delcor Industries Group of Companies of Hong Kong, China and that the item will be imported into the U.S. through the Ports of New York or Los Angeles.
The applicable subheading for the HandiRack Ultra (Part# D080860) will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of . . . motor vehicles . . . : Other parts and accessories of bodies: Other: Other: Other. The rate of duty will be 2.7% ad valorem through 12/31/97; beginning 1/1/98, the rate of duty will be 2.6% ad valorem.
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 Robert DeSoucey at 212-466-5667.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division