CLA-2-87:OT:RR:NC:N2:206
Greg Tucker
SmartAdditions, Inc.
31 Centre Drive
Central Valley, NY 10917
RE: The tariff classification of a sun visor from China
Dear Mr. Tucker:
In your letter, June 11, 2021, you requested a tariff classification ruling. Pictures and descriptive literature were provided with your request.
The item under review is the ADDVISOR™ (patent pending), which is an add-on and independent sun visor for cars, trucks, motorhomes, boats, or other vehicles with a windshield. It is attached to upper portion of the vehicle windshield and uses a multi-hinge system to position two visor pieces, one opaque and the other tinted, to block or dimmish glare for drivers and/or passengers. It does not attach to, nor impede the use of, the factory installed car sun visor. It is imported in the final retail packaging, which includes printed instructions, a small alcohol prep cleaning pad, a plastic scraper, a micro-fiber cleaning cloth, and a piece of a double-sided adhesive tape (3M) for mounting.
In your ruling request, you suggested classification in subheading 8708.99, Harmonized Tariff Schedule of the United States (HTSUS), which provides for motor vehicles’ other parts and accessories. Alternatively, you suggest that the product be classified in subheading 3926.90, HTSUS, as other articles of plastic.
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. States “… classification shall be determined according to the terms of the headings ...”
The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs. According to ENs to 8708.29 (B), parts of bodies and associated accessories include framed windows (including windshields) and visors. The product appears to be an accessory to the windshield and serves as a sun visor.
The applicable subheading for the ADDVISOR™ will be 8708.29.5060, HTSUS, 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 8708.29.5060, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheadings 8708.29.5060, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
In your letter you also inquired about the classification of an optional accessory kit, called the Multi-Car kit, which includes additional mounting accessories allowing the use of one ADDVISOR in multiple vehicles. The kit consists of a plastic mounting plate and double-sided adhesive tape (3M) pre-attached to the plate, a small alcohol prep cleaning pad, and a plastic scraper.
The classification of the optional kit involves a consideration of whether it may be classifiable within tariff headings 3926, HTSUS, or 8708, HTSUS.
19 C.F.R. Part 177.7 provides that rulings will not be issued in certain circumstances. Specifically, Part 177.7(b) reads, in pertinent part:
No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom.
As such, CBP will not issue a classification ruling regarding the Multi-Car kit at this time. The classification determination may be impacted by the court case currently pending in the Court of International Trade. See United States v. Jing Mei, Ct. No. 13-00321.
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