The tariff classification of a “ATV Cover” from the Philippines or China.

NY G88478 April 5, 2001 CLA-2-63:RR:NC:TA:351 G88478 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Mr. Brian P. Vas Dias All-Luminum Products, Inc. 10981 Decatur Road Philadelphia, PA 19154-3297 RE: The tariff classification of a “ATV Cover” from the Philippines or China. Dear Mr. Vas Dias: In your letter dated February 20, 2001, you requested a tariff classification ruling. The sample submitted is a “Mossy Oak ATV Cover,” item number 11804. The cover is made of polyester woven camouflage fabric panels. The panels are sewn together to fit either a three or four wheel ATV’s. Sewn into the hemmed edges is an elastic cord to secure the cover onto the vehicle. Attached at set intervals are metal grommets. The applicable subheading for the “Mossy Oak ATV Cover” will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 percent ad valorem. Articles classifiable under subheading 6307.90.9989, HTS, which are products of the Philippines, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP". 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 Mitchel Bayer at 212-637-7086. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division