CLA-2-87:RR:NC:MM:101 F83566
Mr. Richard Haslacher
Lofty Sheleters
444 Lassen St. #3
Los Altos, California 94022
RE: The tariff classification of a Fiberglass and Cloth Carrier for the Roof of a Car from Italy
Dear Mr. Haslacher:
In your letter dated February 17, 2000 you requested a tariff classification ruling.
You submitted fabric samples and brochures depicting various styles of a Fiberglass and Cloth Carrier for the Roof of a Car. This item opens up to provide a place to sleep above the ground. You state that you refer to it as a tent for marketing reasons but that it is not designed for use on the ground but rather to increase the functionality of a car or truck. The products are designed to be used above the roof of a car. The Maggiolina, Columbus, and Over Camp models are designed for storage of camping equipment when in transit. The top must remain closed while in motion. There is a seal between the two fiberglass shells that keep water and dirt from entering. When the vehicle is parked, a person can open the Maggiolina or Columbus, take out the ladder and camping gear and use it as a protected place to sleep.
The applicable subheading for the Fiberglass and Cloth Carrier for the Roof of a Car will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other…Other. The rate of duty will be 2.5% 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 212-637-7035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division