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NY 806596

February 17, 1995

CLA-2-87:S:N:N1:101 806596


TARIFF NO.: 8708.99.8080

Mr. Randy L. Pohler
Border Promotional Products, Inc.
Spur 277 at Alderete Lane,
P.O. Box 999
Del Rio, Texas 78841-0999

RE: The tariff classification of automotive windshield curtains from Mexico

Dear Mr. Pohler:

In your letter dated January 30, 1995 you requested a tariff classification ruling.

The item is a windshield expandable curtain for use in motor vehicles. The product is designed to be mounted on brackets in motor vehicles to reduce heat and sun damage to dashboards. The product consists of a polyester material impregnated with aluminum particles. The material is secured on one end through the use of a metal strip and double sided tape. The taped end is also secured through the use of two self winding springs. The other end of the material is folded around another metal strip and a piece of velcro is sewn in place. A piece of leather is also sewn to this end which allows the shades to be separated. The complete shade consists of two identical pieces which are secured in the center by the velcro strips.

The shade is installed in a vehicle by attaching brackets to the corners of a windshield. These brackets are secured to the windshield through the use of double sided tape. The sun shade simply slides into the brackets.

You have submitted a sample.

The applicable subheading for the windshield curtain will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HAS), which provides for parts and accessories of the motor vehicles of 8701 to 8705...other..other. The rate of duty will be 3 percent ad valorem.

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

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