CLA-2-87:OT:RR:NC:N1:101
Evelyn C. Jones, Import Logistics Manager
BRICA, Inc.
500 West 5th Street, Suite 220
Charlotte, NC 28202-1974
RE: The tariff classification of a sun shade from China
Dear Ms. Jones,
In your letter dated February 15, 2013, you requested a tariff classification ruling.
The item being considered is the “Smart Window Shade” (Item Number 61005). You state that the “Smart Window Shade” is a sun shade used primarily in motor vehicles. It helps to filter harmful Ultraviolet A and B rays, as well as to screen out the sun’s glare, yet allows for outside visibility. The “Smart Window Shade” housing is attached to the door panel, and the top of the shade clips over the edge of the window without affecting the window seal. It rolls up and down as the window is opened and closed. The housing is constructed of Acrylonitrile Butadiene Styrene (ABS) plastic; the shade is constructed of Polyvinyl Chloride (PVC) plastic; and the piece that contours to the edge of the window is made of Thermoplastic Rubber (TPR). The complete product measures 18.5 inches by 18.25 inches by 1.87 inches and fits most vehicle windows.
The applicable subheading for the “Smart Window Shade” (Item Number 61005) will be 8708.99.8180, HTSUS, which provides for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other”. The rate of duty will be 2.5 percent.
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://www.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, please contact National Import Specialist Matthew Sullivan at 646-733-3013.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division