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NY 879758

November 4, 1992



TARIFF NO.: 8708.99.5085

Mr. Bruce Minshull
Dolphin Enterprises
6092 Madigan Dr. N.E.
Calgary, AB T2A 5B8

RE: The tariff classification of an automobile wheel-nut cover from

Dear Mr. Minshull:

In your letter dated October 14, 1992 you requested a tariff classif- ication ruling. You have submitted a sample of the product which is called the BUD-EZE.

The BUD-EZE is an automobile wheel-nut protective cover which is made of polyethylene 2107. The plastic material is fabricated on an injection mold into the finished product. The cap-shaped sample measures approximately 2 3/8 inches long. The bottom portion of the cover measures approximately 1 3/4 inches in diameter and has a hexagonal interior shape.

The principal use of the BUD-EZE is to protect the bud-nut and the wheel stud from poor weather or road conditions, and to enhance the physical appearance of the motor vehicle.

The applicable subheading for the BUD-EZE automobile wheel- nut cover will be 8708.99.5085, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of motor vehicles. The rate of duty will be 3.1 percent ad valorem.

Goods classifiable under subheading 8708.99.5085, HTS, which originated in the territory of Canada, will be entitled to a 1.8 percent rate of duty under the United States-Canada Free Trade Agreement upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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