NY 866826: The tariff classification of car covers from Singapore

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 866826

                                   September 20, 1991


CLA-2-87:S:N:N1:101-866826  

CATEGORY:  Classification

TARIFF NO.: 8708.99.5085  

Mr. Sandy Wong
Kochiu Pacific (s) Pte. Ltd.
34 Genting Lane 
#03-03A Kheng Seng Bldg.
Singapore 1334

RE:  The tariff classification of car covers from Singapore

Dear Mr. Wong:

     In your letter dated August 7, 1991 you requested a tariff
class- ification ruling.  You have submitted descriptive
literature and samples 
of the fabric material.  The fabric is produced in Taiwan and it
is sewn together in Singapore.

     The imported merchandise is car covers made of plastic
related non-woven material.  Sample (A) is the material for a
polypropylene cover, sample (B) is the material for a vinyl car
cover, and sample (C) is the material for a polyester/nylon car
cover.  The finished covers have a tough protective outer layer
and a soft reinforced inner layer to protect the vehicle's
finish.    

     The literature states that the covers come in eight sizes to
fit various cars, including sports cars and classic cars.  The
car covers fit over the entire body of the vehicle (including the
wheels), have electronically welded seams, have heat and air
vents, and are completely waterproof.  The covers feature a
patented tie-down system with front and back elastic hooked ropes
for secure fitting to the vehicle.  The merchandise is used to
protect the car from rain, snow, sun, dirt and various
pollutants.
     
     The applicable subheading for the 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.   


     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