CLA-2-87:OT:RR:NC:N1:106
Michael Shea
American Global Brokerage Services, LLC
3399 Peachtree Road NE, Suite 1130
Atlanta, GA 30326-1214
RE: Correction to Ruling Number N276762
Dear Mr. Shea,
This replaces Ruling Number N276762, dated July 8, 2016, which contained a typographical error involving the HTSUS number for the Trail Wrap which resulted in no change to the duty rate. A complete corrected ruling follows.
In your letter dated June 7, 2016, you requested a tariff classification ruling on behalf of your client TAP Worldwide LLC of Compton, California. The sample that you provided to this office will be returned to you.
The item under consideration has been identified as a Trail Wrap. As you stated in your request, the purpose of the Trail Wrap is to protect the sides of vehicles when being used for off-road driving. The wrap is composed of three (3) layers. The layer closest to the vehicle will be a UV hardened coating, which is designed to protect the paint of the vehicle. The second layer is a stratum ferrite magnet, which is designed to secure the wrap to the vehicle. The final layer is an outdoor PVC. Each wrap is cut to size for individual doors of various vehicles.
The Trail Wrap is a composite article that consists three (3) components classified in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS), is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedule covers the UV hardened coating, the stratum ferrite magnet and the outdoor PVC, GRI 1 cannot be used as a basis for classification. GRI 3(a) states, “The heading which provides the most specific description shall be preferred to headings providing a more general description.” GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character.
In viewing the provided sample and considering the function of the Trail Wrap, which is to protect the vehicle during off-road driving, the magnet would not impart the essential character. The purpose of the magnet is to secure the wrap to the vehicle.
Therefore, it is the opinion of this office that the outer layer PVC imparts the essential character to the Trail Wrap. Due to the fact that the Trail Wrap is cut to shape, it is more specific as parts and accessories of motor vehicles, than other articles of plastic of chapter 39, HTSUS.
The applicable classification subheading for the Trail Wrap will be 8708.29.5060, HTSUS, which provides for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other: Other.” The general rate of duty will be 2.5%.
The applicable classification subheading 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/current.
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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division