The tariff classification of a truck bed cover from Canada

NY 859831 Feb 8, 1991 CLA-2-87:S:N:N1:101-859831 CATEGORY: Classification TARIFF NO.: 8708.29.0060 Ms. Judy Campbell W.Y. Moberly, Inc. Box 164 Sweetgrass, MT 59584 RE: The tariff classification of a truck bed cover from Canada Dear Ms. Campbell: In your letter dated January 16, 1991, on behalf of Koverall Industries Ltd., Calgary, Alberta, Canada, you requested a tariff classification ruling. You have submitted a photograph and descriptive literature of the imported product. The Koverall truck bed cover consists of a roll-away steel reinforced vinyl material (P.V.C. coated polyscrim) that is specifically designed to fit over the cargo box area of a pickup truck. The Koverall system is composed of aluminum products such as the case (that holds the cover when not in use), strips, side rails, and a tail gate protector; and steel products such as the shaft, locking bar, handle, and rods. In addition, the Koverall contains a vinyl cover, polyurethane end caps, and miscellaneous hardware including a lock and screws. The cover is opened or closed by moving it along the extruded aluminum side rails. The applicable subheading for the Koverall truck bed cover will be 8708.29.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of motor vehicle bodies. The rate of duty will be 3.1 percent ad valorem. Goods classifiable under subheading 8708.29.0060, HTS, which originated in the territory of Canada, will be entitled to a 2.1 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. Sincerely, Jean F. Maguire Area Director New York Seaport