The tariff classification of Universal Seat Covers and a Shield-Cap from Thailand

NY F88253 June 28, 2000 CLA-2-87:RR:NC:MM:101 F88253 CATEGORY: Classification TARIFF NO.: 8708.29.5060, 8708.99.8080 Mr. Richard E. Gorman PONO Distributors 45-934 Kam Highway, Suite C-222 Kaneohe, HI 96744-4815 RE: The tariff classification of Universal Seat Covers and a Shield-Cap from Thailand Dear Mr. Gorman: In your letter dated May 21, 2000 you requested a tariff classification ruling. You submitted photographs of Universal Seat Covers and a Shield-Cap. The Universal Seat Covers are for automobiles, trucks and golf carts. The Shield-Cap is a canvas waterproofed truck bed canopy. You state that the Universal Seat Covers will be made from a waterproof material and that they will be "universal" covers made to fit factory automobiles, pick-up trucks and golf carts. They will slip over the original seats and will be fitted securely by elastic sewn along the bottom edges of the covers. The covers are removable for cleaning. The headrest covers will be designed similarly. The Shield-Caps are made with a light metal frame composed of angle iron, which sits along the pick-up truck bed rails. A curved tubular support is directly behind the cab of the truck, shaped to copy the lines of the cab sides and roof of the truck cab. A second identical tubular support runs approximately half way down the length of the truck bed, in order to support the waterproof material that is stretched over the metal frame. The material is either glued and/or sewn around the metal frame. There is a third tubular support that serves as the awning. It is connected to an "elbow" near the second tubular support. This third tubular support can either be folded closed, or can be extended down towards the rear of the truck to shade the remainder of the pick-up bed. The Shield-Cap is to be used as a portable "truck bed awning" that will attach to the bed rails of the truck bed. It will not be a permanent attachment, but can be taken off using a wrench. It will serve primarily as a sunshade, or to partially protect personal or work items that may be loaded in the truck bed itself. The applicable subheading for the Shield-Cap will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other…Other. The rate of duty will be 2.5% ad valorem. The applicable subheading for the Universal Seat Covers will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other…Other. The rate of duty will be 2.5% ad valorem. The Universal Seat Covers are not subject to visa and quota restraints. 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 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division