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NY C83720




February 11, 1998

CLA-2-87:RR:NC:1:101 C83720

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.29.5060

Mr. Tim Parsons
PARSONS TRADING
1 Sharilyn Lane
Novato, CA 94947

RE: The tariff classification of an automotive carry-all rack cushion from China

Dear Mr. Parsons:

In your letter dated January 12, 1998, you requested a tariff classification ruling.

The item (shown below) is a circular piece of foam measuring 19¬"L X 9¬" in circumference with one full-length opening which can be held together by Velcro straps. The foam is covered by sewn material which is blue on the interior and red on the exterior; there is yellow lettering spelling THULE on the outside of the item.

You state that the function of this item, when attached over a vehicle carry-all rack, is to cushion the impact of cargo upon the rack.

The applicable subheading for the THULE automotive carry-all rack cushion will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Other parts and accessories of . . . motor vehicles . . . : Other parts and accessories of bodies: Other: Other: Other. 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

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