NY 848589 - The tariff classification of plastic accessories (for automobiles) from West Germany - United States International Trade Commision Rulings

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NY 848589

January 24, 1990

CLA-2-87:S:N:N1:101-848589

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.29.0060

Mr. Stephen H. Gay
Smartparts
11 Business Park Drive
Branford, CT 06405

RE: The tariff classification of plastic accessories (for automobiles) from West Germany

Dear Mr. Gay:

In your letter dated December 19, 1989, you requested a tariff classification ruling. You have enclosed descriptive literature, photographs and samples of some of the imported products. The products are designed to fit specific makes and models of automobiles.

The sunroof wind deflector is a plastic device that is fastened to the roof of an automobile. The device is installed in front of the sunroof and its purpose is to "spoil" the air, thus reducing noise and drafts. The three styles your company imports are deflectors with no air flap, those with one air flap, and those with two air flaps.

The window wind deflector is a curved plastic device that mounts to the front and top of the side window. Its purpose is to reduce drafts, improve air circulation and blower efficiency, and to help remove fog in summer or frost in winter.

The rear deco lens sets are plastic items that attach to the rear of the car between the taillights. They look like an extension of the taillight lens, but they play no functional role as they do not contain light fixtures and are nonreflective.

The applicable subheading for the wind deflectors and rear deco lens sets will be 8708.29.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of motor vehicle bodies. The rate of duty will be 3.1 percent ad valorem.

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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