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NY L82670

February 25, 2005

CLA-2-63:RR:NC:N3:351 L82670


TARIFF NO.: 6307.90.9889

Linda Louie
VP Imports Division
United Customhouse Brokers, Inc.
5777 W. Century Blvd.
Suite 590
Los Angeles, CA 90045

RE: The tariff classification of a car cover

Dear Ms. Louie:

In your letter dated February 14, 2005, you requested a tariff classification ruling on behalf of Advance Stores Company, Inc.

The submitted sample is identified as a car cover; no country of origin is given. You indicate that it is used to cover a car in order to protect it from external hazards such as sunlight, rain, and mud. It will be imported in three different sizes: small (185” x 46” x 46.5” x 236” x 61”), medium (201” x 48” x 49” x 256” x 62”) and large (232” x 59” x 47” x 47” x 289” x 69”). It is made of three layers of non-woven polypropylene. Drawstrings are threaded throughout the item in order to facilitate the tying down of the cover onto the car. You state that the cover will be available in grey, tan, and blue.

The applicable subheading for the car cover will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.

Your letter asks if the car cover is classified in subheading 8708.99.8080, HTS, which provides for parts and accessories of automobiles. In ruling 953273, dated Feb. 16, 1993, which you cite, Customs (now Customs and Border Protection) ruled that car covers of textile, whether fitted or loose, are not car accessories but are classified as other made up textile articles in heading 6307, HTS. The other rulings you cite are for plastic car covers.

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.


Robert B. Swierupski

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