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NY L86852

August 12, 2005

CLA-2-63:RR:NC:N3:351 L86852


TARIFF NO.: 6307.90.9889

Andrea Holtan
Costco Wholesale
Customs Compliance Department
999 Lake Drive
Issaquah, WA 98027

RE: The tariff classification of car cover from China

Dear Ms. Holtan:

In your letter dated July 29, 2005, you requested a tariff classification ruling.

The submitted sample is identified as Item #938547, a car cover. The item is constructed of a spun-bonded polypropylene textile fabric and has a UV stabilizer. It features an elastic band to secure it. You indicate that its intended use is to protect a car from the elements.

You state that it will be sold with a cable and lock. The cover has grommets through which the cable can apparently be threaded. However, no cable or lock was included with the sample we received. As such, we can only rule on the sample as we have examined it.

The applicable subheading for the car cover without the cable and lock 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.

You suggest that the correct classification is in subheading 8708.99.8080, HTS, which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: OtherOther, and refer to ruling K87939. However, we have determined that the instant car cover is substantially different from the merchandise that was the subject of that ruling. Customs has classified car covers similar to yours in subheading 6307.90.9889, HTS, on many occasions. See, for example, Headquarters Ruling 953274.

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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