NY 864763: The tariff classification of car covers from Indonesia

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                          
                                   NY 864763

                                   July 8, 1991


CLA-2-87:S:N:N1:101-864763  

CATEGORY:  Classification

TARIFF NO.: 8708.99.5085  

Mr. Mark Sommer
2 Poppytrail
Rolling Hills, CA 90274

RE:  The tariff classification of car covers from Indonesia

Dear Mr. Sommer:

     In your letter dated June 24, 1991 you requested a tariff
classification ruling.

     The imported product is a car cover made primarily of nylon
material, with elastic straps and a leather piece.  You indicate
that the cover is specifically designed and fitted to cover the
windows and roof area of a Chevrolet Corvette automobile.  The
cover is affixed to the automobile by means of the elastic straps
with VELCRO fasteners.
     
     The applicable subheading for the subject car covers will be
8708.99.5085, Harmonized Tariff Schedule of the United States
(HTS), which provides for other parts and accessories of motor
vehicles.  The rate of duty will be 3.1 percent ad valorem.      
 

     Articles classifiable under subheading 8708.99.5085, HTS,
which are products of Indonesia are entitled to duty free
treatment under the Generalized System of Preferences (GSP) upon
compliance with all applicable regulations.

     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.

                                   Sincerely,

                                   
  
                                   Jean F. Maguire
                                   Area Director
                                   New York Seaport