Anti-Pollution Tarping System; Component Parts; Section XVII, Note 3; Heading 8704; HQ 088579

HQ 952165 July 22, 1992 CLA-2 CO:R:C:M 952165 DWS CATEGORY: Classification TARIFF NO.: 8708.99.50 Mr. Joseph L. Giumentaro Ameri-Can Customshouse Brokers, Inc. Peace Bridge Plaza Buffalo, NY 14213-2488 RE: Anti-Pollution Tarping System; Component Parts; Section XVII, Note 3; Heading 8704; HQ 088579 Dear Mr. Giumentaro: This is in response to your letter of June 1, 1992, on behalf of Cramaro Tarpaulin Systems, concerning the classification of anti-pollution tarping systems and accompanying component parts under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The merchandise consists of anti-pollution tarping systems and accompanying component parts imported from Canada. The tarpaulin system is mostly used on dump trucks in order to keep debris from leaving the truck bed while the dump truck is in transit. The system consists of one front assembly, one handle, two rear brackets, a steel cable, and steel bows. All parts of the system, except for the tarp and the aluminum extrusion brackets, are made of steel. The tarp is composed of open mesh which is made of vinyl coated nylon. The system does not slide over a track. It rides directly on the top of a dump truck and is operated by means of a hand crank and pulley. The bows and tarp are self-contained and move together. The bows keep the tarp off of the load and extend the life of the tarp by keeping it taut, even when the truck is in operation. ISSUE: What is the proper classification of the subject tarping system and accompanying component parts under the HTSUS? LAW AND ANALYSIS: Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. Dump trucks are classifiable under heading 8704, HTSUS, which provides for: "[m]otor vehicles for the transport of goods." Heading 8708, HTSUS, provides for: "[p]arts and accessories of the motor vehicles of headings 8701 to 8705." In part, section XVII, note 3, HTSUS, states that "[r]eference in chapters 86 to 88 to 'parts' or 'accessories' do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those chapters." It is our position that the tarping system is an accessory to a dump truck. We find that the tarping system and the accompanying component parts are parts and accessories which are suitable for use principally with the dump trucks classifiable under heading 8704, HTSUS. See HQ 088579, dated May 23, 1991. Therefore, the subject merchandise is classifiable under heading 8708, HTSUS. HOLDING: The subject merchandise is classifiable under subheading 8708.99.50, HTSUS, which provides for: "[p]arts and accessories of the motor vehicles of headings 8701 to 8705." The general, column one rate of duty is 3.1 percent ad valorem. The above product, which is the product of Canada, may be eligible, in accordance with General Note 3(c)(vii)(B), HTSUS, for a reduced rate of duty, upon compliance with the provisions of the United States - Canada Free Trade Agreement (CFTA) and section 10.301 et seq., Customs Regulations (19 CFR 10.301 et seq.). Sincerely, John Durant, Director Commercial Rulings Division