The tariff classification of "The Chameleon Freeload-R" Rolling Tarp System from Canada

NY F88588 June 22, 2000 CLA-2-87:RR:NC:MM:101 F88588 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Mr. Rodney Ralston Trans-Border Customs Services, Inc. One Trans-Border Drive P.O. Box 800 Champlain, New York 12919 RE: The tariff classification of "The Chameleon Freeload-R" Rolling Tarp System from Canada Dear Mr. Ralston: In your letter dated June 14, 2000 you requested a tariff classification ruling on behalf of your client, Chameleon Transportation System Inc. You submitted descriptive literature on the "The Chameleon Freeload-R" Rolling Tarp System. This unit enables a carrier to convert a flatbed trailer into an enclosed van. The unit consists of an aluminum or steel front wall, an aluminum track/rail that is mounted permanently on the trailer bed and a tarp, which is permanently attached to the collapsible frame unit. The tarp is woven polyester fabric (22 oz. sq. yd.) coated with PVC. It accounts for 20% of the unit. The applicable subheading for the "The Chameleon Freeload-R" Rolling Tarp System 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. 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