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NY 870052


January 16, 1992

CLA-2-87:S:N:N1:101-870052

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.29.0060

Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway, 43nd Floor
New York, NY 10036

RE: The tariff classification of a Sun and Snow Shade from China and/or Taiwan

Dear Mr. Eisen:

In your letter dated December 24, 1991, on behalf of Avon Products, Inc., New York, NY, you requested a tariff classification ruling. You have submitted a sample of the product.

The imported product, identified as a Sun and Snow Shade, is a weather protection unit designed for covering and protecting the exterior of an automobile windshield during the winter months. When used outside the vehicle the shade protects the glass from snow and ice. The shade is also designed for covering the interior of an automobile windshield area during the summer months. When used inside the vehicle the shade protects the dashboard, steering wheel and upholstery from the sun's harmful rays.

The shade measures approximately 57 1/2 inches in length and 27 1/2 inches in width when in the open position, and approximately 10 inches in diameter when in the folded condition. It is constructed of polyurethane coated nylon and features two suction cups positioned on the outer perimeter which attach and secure the shade to either the exterior or interior of an automobile windshield. The, metal, circular "wire" provides the shape and form to the product.

The applicable subheading for the Sun and Snow Shade 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.

As you requested, the sample will be returned to your office.

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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