The tariff classification of plastic automotive tire covers from Canada

NY B86861 July 10, 1997 CLA-2-87:RR:NC:MM:101 B86861 CATEGORY: Classification TARIFF NO.: 8708.70.6060 Mr. Steve L. Sanders Fritz Companies, Inc. #2 12th Street Blaine, WA 98230 RE: The tariff classification of plastic automotive tire covers from Canada Dear Mr. Sanders: In your letter dated June 5, 1997, you requested a tariff classification ruling on behalf of Poly Plus Innovations, Inc. (M.I.D. #XCPOLPLU13PEA) of Peachland, British Columbia. The items concerned are four sizes (14", 15", 16" ,and 19.5") of a one-sided, round piece of plastic which has a portion cut-out on its bottom. This item is intended to protect an automotive tire from UV ray damage. The purpose of the cut-out portion at the bottom of the item is so it can be placed over a grounded tire. You state that the item will be manufactured using a blow-molding process with the country of origin (MADE IN CANADA) formed into the mold and that it will be imported into the U.S. through the Port of Oroville, Washington. The applicable subheading for the plastic automotive tire covers will be 8708.70.6060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of . . . motor vehicles . . . : Road wheels and parts and accessories thereof: For other vehicles: Parts and accessories: Other. The rate of duty will be 2.7% ad valorem. In addition, you ask in your letter about the appropriateness of the intention to "mold" the country of origin into each of these items: as long as the country of origin marking is conspicuous (i.e., large enough to be easily seen when looking at the item) and legible (i.e., clearly enough formed to be easily read when looking at the item), then this process would be appropriate. To ensure legibility, if not cost-prohibitive, it is preferable that the country of origin letters be of a different color than the background portion of the item they are placed on. 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 212-466-5667. Sincerely, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division