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NY N019963




November 30, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.99.8180

Wendy L. Burns
Northern Customs Service
P.O. Box 331
Lewiston, NY 14092-0331

RE: The tariff classification of a motor vehicle accessory from an unspecified country

Dear Ms. Burns,

In your letter dated November 13, 2007, you requested a tariff classification ruling.

The item concerned is a motor vehicle tailgate cover which you identify as the Gate Glove. The Gate Glove prevents the tailgate of a pickup truck from being damaged by stones and debris that may be reflected from the ground while pulling a trailer or RV (Recreational Vehicle).

It is constructed of black, simulated leather PVC plastic sheeting with a backing of woven foam fabric and bound and edged with a woven polyester textile binding. The Gate Glove measures approximately 5 feet long by 2 feet wide.

The applicable classification subheading for the Gate Glove 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 general 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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