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NY L87326

September 22, 2005

CLA-2-63:RR:NC:N3:351 L87326


TARIFF NO.: 6307.90.9889

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

RE: The tariff classification of a car cover with a metal cable, lock, and key, from China

Dear Ms. Holtan:

In your letter dated Sept. 13, 2005, you requested a tariff classification ruling.

The submitted sample is identified as Item #938547, a car cover with a metal cable, lock, and key. 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. In a telephone conversation with this office you stated that the components are imported and sold packaged together for retail sale.

We ruled on this car cover in our ruling NY L86852, dated Aug. 12, 2005. In that ruling, we stated:

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 have now submitted a picture of the cable, lock, and key, along with a diagram showing how they are to be used. The seven-foot, plastic-coated cable, with a loop at each end, is fed through two grommets on the passenger side, under the car, and through two other grommets on the driver’s side; the lock is then hooked on the end.

General Rule of Interpretation (GRI) 3(b) covers goods put up in sets for retail sale. Explanatory Note X to GRI 3(b) defines "goods put up in sets for retail sale." Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking.

We have determined that the car cover with cable, lock, and key comprise a set for tariff classification purposes. Having determined that the items constitute a set for tariff purposes, we must decide the essential character. According to the Explanatory Notes to GRI 3(b), essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. The essential character of this set is imparted by the car cover itself.

The applicable subheading for the car cover with 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 motor vehicles, and you 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. The addition of the cable, lock, and key do not change this determination, for the reasons we have explained above.

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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