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NY 864486


July 2, 1991

CLA-2-87:S:N:N1:101- 864486

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.29.0060

Mr. Aaron Er
J.S. Parker International Ltd.
5200 Dixie Road, Suite 118
Mississauga, Ontario
Canada, L4W 1E4

RE: The tariff classification of polyurethane spoilers from Malaysia

Dear Mr. Er:

In your letter dated June 14, 1991 you requested a tariff classification ruling.

The polyurethane spoilers are decorative accessories that are solely or principally used on motor vehicles. They may be attached to and beneath the motor vehicle's bumpers. They may also be affixed to the front hood, to the trunk, and above the rear windows.

The applicable subheading for the polyurethane spoilers 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.

Articles classifiable under subheading 8708.29.0060, HTS, which are products of Malaysia are entitled to duty free treatment under the Generalized System of Preferences (GSP) 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

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