The tariff classification of recreational vehicle body part covers from Taiwan

NY C86832 May 20, 1998 CLA-2-87:RR:NC:MM:101 C86832 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Mr. Robert Leehoy Jones & Klink Corporation 9911 Inglewood Avenue Suite 200 Inglewood, CA 90301-3600 RE: The tariff classification of recreational vehicle body part covers from Taiwan Dear Mr. Leehoy: In your letter dated April 24, 1998, you requested a tariff classification ruling on behalf of the American Door Company of Northridge, California. The first item concerned (picture shown below) is a rectangular, sewn piece of vinyl film with a polyester backing with a drawstring on one end. It measures 42"L X 26«"W X 12"Depth. The function of this item is to cover the air conditioner of a Recreational Vehicle. The second item (picture shown on next page) consists of a rectangular piece of sewn vinyl film with polyester backing measuring 33"L X 18«"W X 12"Depth which has sewn-in elastic on one end; a zippered opening on one side; two oval pieces of pressed wood, each measuring 13"L X 11¬"W and a black, hard plastic I-beam measuring 11¬"L X 1"W. The function of this item is to cover the container tanks attached to and necessary for a fully-functional Recreational Vehicle. The last item (picture shown below) is an oval piece of sewn vinyl film with polyester backing measuring 37"L X 33"W which has elastic sewn in to the top of it's back and two reinforced holes in the bottom of it's back. The function of the item is to cover the tires of a Recreational Vehicle. The applicable subheading for the A.C. Cover, Tank Cover and Tyre Gard will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of . . . motor vehicles . . . : Other parts and accessories of bodies: Other: Other: Other. The rate of duty will be 2.6% ad valorem. 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 Director, National Commodity Specialist Division