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NY N019731




November 29, 2007

CLA-2-87:OT:RR:NC:N1:101

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.99.8180

John Mulvihill, Senior Administrative Assistant UPS Supply Chain Solutions
One UPS Way
Champlain, NY 12919-4569

RE: The tariff classification of motor vehicle accessories from China

Dear Mr. Mulvihill,

In your letter dated November 8, 2007, you requested a tariff classification ruling on behalf of Pelican International of Laval, Quebec.

The items concerned are two (2) roof-top carriers used to fasten a canoe or kayak to the top of a vehicle: the Canoe Carrier Kit (PS0520) and the Kayak Carrier Kit (PS0481). You submitted a sample of the Canoe Carrier Kit, which will be returned per your request.

The Canoe Carrier Kit (PS0520) contains four (4) soft foam pads – two (2) square and two (2) rectangular, two (2) 165- inch nylon straps with “S” hooks, two (2) 13-inch nylon straps with one (1) “S” hook and one (1) buckle and one (1) 177-inch nylon strap with buckle.

The Kayak Carrier Kit (PS0481) contains two (2) rectangular, soft foam pads, two (2) nylon straps with “S” hooks, two (2) nylon straps with one (1) “S” hook and one (1) buckle and one nylon strap with buckle.

The applicable classification subheading for the Canoe Carrier Kit (PS0520) and Kayak Carrier Kit (PS0481) will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “accessories of motor vehicles : Other accessories: Other: Other: Other: Other: Other: Other”. The rate of duty will be 2.5%.

Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/.

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 Richard Laman at 646-733-3017.

Sincerely,

Robert B. Swierupski
Director,

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