Pickup bed cover

HQ 083581 October 30, 1989 CLA-2:CO:R:C:G 083581 SR CATEGORY: Classification TARIFF NO.: 8708.29.00 Mr. J.M. Abrahams The Phil Patterson Corp. Room 16 Airport Terminal Building Des Moines, Iowa 50321 RE: Pickup bed cover Dear Mr. Abrahams: This is in reference to your letter received on December 12, 1988, requesting the tariff classification of a pickup bed cover under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample of unknown origin was submitted. FACTS: The merchandise at issue is a pickup bed cover. It is a flat sheet that measures 8 feet by 10 feet. It is made from woven polyethylene strips that are laminated on both sides with a visible plastic film. The sheet is hemmed on all sides and is fitted with grommets and "D" rings. It is considered to be made of plastics for tariff purposes. ISSUE: What is the classification of the pickup bed cover at issue? LAW AND ANALYSIS: Heading 6306, HTSUSA, provides for tarpaulins. However, Chapter Note 1 to chapter 63, HTSUSA, states that subchapter 1 applies only to made up articles, of any textile fabric. Because the pickup cover at issue is made up of plastics it cannot be classified under heading 6306, HTSUSA, as a tarpaulin. -2- Heading 8708, HTSUSA, provides for parts and accessories of motor vehicles. The Explanatory Notes constitute the official interpretation of the tariff at the international level. The Explanatory Notes to heading 8708, HTSUSA, state that this heading covers parts and accessories of the motor vehicles of headings 8701 to 8705, provided they are identifiable as being suitable for use solely or principally with the above mentioned vehicles, and are not excluded by the Section Notes. The pickup cover at issue does meet both of these conditions. The Explanatory Notes to this heading also state that parts and accessories of this heading include such items as luggage compartments, bonnets, mudguards, exterior luggage racks, safety belts, and floor mats (other than of textile material or unhardened vulcanized rubber). The pickup cover at issue is designed to be used solely or principally with a pickup truck. It is sized and has grommets and D-rings to attach the cover to the truck. This heading appears to include all types of parts and accessories that are a part of the truck body. The merchandise at issue is classifiable under heading 8708, HTSUSA. HOLDING: The pickup cover at issue is classifiable under subheading 8708.29.00, HTSUSA, which provides for parts and accessories of the motor vehicles of headings 8701 to 8705, other parts and accessories of bodies, other. The rate of duty is 3.1 percent ad valorem under the General duty rate column. Sincerely, John Durant, Director Commercial Rulings Division 6 cc A.D. New York Seaport 1 cc Durant 1 cc legal reference