United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2006 NY Rulings > NY M81616 - NY M81663 > NY M81630

Previous Ruling Next Ruling
NY M81630

March 1, 2006

CLA-2-87:RR:NC:N1:101 M81630


TARIFF NO.: 8708.29.5060

Mr. David D. Wrench
SDV (USA) Inc.
277 Southfield Parkway
Forest Park, GA 30297

RE: The tariff classification of Automotive “Hans” head and neck support.

Dear Mr. Wrench:

In your letter dated February 20, 2006 you requested a tariff classification ruling.

The item is a neck protection device for a driver and/or other occupant of a high performance vehicle. It is constructed of composite materials and consists of a restraining yoke and collar. The restraining yoke has two front portions that extend down from the shoulders along the torso. The restraining yoke extends behind the neck and shoulders. The collar of the device is connected by tethers to a helmet. The collar acts to transfer the forces from the helmet through the tethers to the restraining yoke which transfers the forces to the shoulder harness, thereby reducing the force being transmitted to the neck. A sample Hans device, as imported, is enclosed. Additional components, tethers, hardware, comfort pads, are added before distribution. Upon your request, we are returning your sample.

The applicable subheading for the “Hans “ head and neck support will be 8708.29.5060, Harmonized Tariff Schedule of the United States (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 percent.

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 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 regarding the ruling, contact National Import Specialist Robert DeSoucey at 646-733-3008.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: