HQ 083581: Pickup bed cover

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.

                                      HQ 083581

                                  October 30, 1989



          CLA-2:CO:R:C:G  083581  SR

          CATEGORY:  Classification

          TARIFF NO.:  8708.29.00

          Mr. J.M. Abrahams
          The Phil Patterson Corp.
          Room 16 Airport Terminal Building
          Des Moines, Iowa 50321

          RE: Pickup bed cover

          Dear Mr. Abrahams:

               This is in reference to your letter received on December 12,
          1988, requesting the tariff classification of a pickup bed cover
          under the Harmonized Tariff Schedule of the United States
          Annotated (HTSUSA).  A sample of unknown origin was submitted.

          FACTS:

               The merchandise at issue is a pickup bed cover.  It is a
          flat sheet that measures 8 feet by 10 feet.  It is made from
          woven polyethylene strips that are laminated on both sides with a
          visible plastic film.  The sheet is hemmed on all sides and is
          fitted with grommets and "D" rings.  It is considered to be made
          of plastics for tariff purposes.

          ISSUE:

               What is the classification of the pickup bed cover at issue?

          LAW AND ANALYSIS:

               Heading 6306, HTSUSA, provides for tarpaulins.  However,
          Chapter Note 1 to chapter 63, HTSUSA, states that subchapter 1
          applies only to made up articles, of any textile fabric.  Because
          the pickup cover at issue is made up of plastics it cannot be
          classified under heading 6306, HTSUSA, as a tarpaulin.  


















                                         -2-

               Heading 8708, HTSUSA, provides for parts and accessories of
          motor vehicles.  The Explanatory Notes constitute the official
          interpretation of the tariff at the international level.  The
          Explanatory Notes to heading 8708, HTSUSA, state that this
          heading covers parts and accessories of the motor vehicles of
          headings 8701 to 8705, provided they are identifiable as being
          suitable for use solely or principally with the above mentioned
          vehicles, and are not excluded by the Section Notes.  The pickup
          cover at issue does meet both of these conditions.  The
          Explanatory Notes to this heading also state that parts and
          accessories of this heading include such items as luggage
          compartments, bonnets, mudguards, exterior luggage racks, safety
          belts, and floor mats (other than of textile material or
          unhardened vulcanized rubber).

               The pickup cover at issue is designed to be used solely or
          principally with a pickup truck.  It is sized and has grommets
          and D-rings to attach the cover to the truck.  This heading
          appears to include all types of parts and accessories that are a
          part of the truck body.  The merchandise at issue is classifiable
          under heading 8708, HTSUSA.

          HOLDING:

               The pickup cover at issue is classifiable under subheading
          8708.29.00, HTSUSA, which provides for parts and accessories of
          the motor vehicles of headings 8701 to 8705, other parts and
          accessories of bodies, other.  The rate of duty is 3.1 percent ad
          valorem under the General duty rate column.

                                             Sincerely,




                                             John Durant, Director
                                             Commercial Rulings Division



























          6 cc A.D. New York Seaport
          1 cc Durant
          1 cc legal reference