The tariff classification of a motor vehicle Tire Cover from Thailand

NY G84817 November 29, 2000 CLA-2-87:RR:NC:MM:101 G84817 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Robert Latini Marketing Director Latini-Gatto Creative Design 18 Ferndale Avenue Glen Burnie, Maryland 21061-2685 RE: The tariff classification of a motor vehicle Tire Cover from Thailand Dear Mr. Latini: In your letter dated November 15, 2000 you requested a tariff classification ruling. You submitted a photograph of the Tire Cover as well as a sample piece of the PVC material that the cover is made of. The photograph depicts the item covering a spare tire mounted on the outside of a Sport Utility type vehicle. You state that the cover will be made of PVC material and does not have a zipper. The cover is the "elasticized universal fit" type. The applicable subheading for the Tire Cover 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. 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