The tariff classification of car covers from China

NY R04571 August 11, 2006 CLA-2-63:RR:E:NC:N3:351 R04571 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Stephanie L. Levitt General Manager Vincent L. Levitt 2252 B Landmeier Road Elk Grove Village, IL 60007 RE: The tariff classification of car covers from China Dear Ms. Levitt: In your letter dated August 7, 2006, you requested a tariff classification ruling. The items in question are car covers that are specifically designed for use with various vehicles. You state that they are made of non-woven spun bond polypropylene with an elasticized hem and grommets. They are packaged with rope tie-downs and a storage bag. The covers are identified as the “Premium Flannel Corvette Cover,” the “MaxTech,” “The Wall,” and the “EconoTech.” The applicable subheading for the car covers will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. You state your belief that the proper classification for the car covers is in subheading 8708.99.8080, HTSUS, which provides, in part, for car accessories. Car covers are not considered to be car parts or accessories. Rather, they are to be classified as other made up textile articles not more specifically described in the Nomenclature under heading 6307. 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/. 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