The tariff classification of a bicycle trailer cover from China or the Philippines

N067743 July 15, 2009 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Werner Lotz Burley Design LLC 4020 Stewart Road Eugene, OR 97402 RE: The tariff classification of a bicycle trailer cover from China or the Philippines Dear Mr. Lotz: In your letter dated July 2, 2009, you requested a tariff classification ruling. The submitted sample is a bicycle trailer weather cover. The cover is made of man-made textile fabric, primarily polyester, with a urethane coating. The cover also has windows made of clear plastic, and various zippers, plastic buckles, metal snaps and grommets, etc. The cover is intended to keep rocks, rain, and other debris from injuring a child riding in the trailer. The cover is imported as a replacement part separately from the bicycle trailers. You state that you believe the correct classification is in subheading 8716.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trailers and semi-trailers; other vehicles not mechanically propelled; and parts thereof. While bicycle trailers are classifiable in heading 8716, this cover is an accessory, not a part, and heading 8716 has no provision for accessories; therefore, the cover cannot be classified in heading 8716. The applicable subheading for the bicycle trailer cover will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The sample will be returned as requested. 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 (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division