CLA-2:CO:R:C:G 087596 SR
Mr. Andrew M. Parish, Esquire
Florida Federal Building
Suite 200
2222 Ponce De Leon Boulevard
Coral Gables, Florida 33134-6193
RE: Automobile covers
Dear Mr. Parish:
This is in reference to your letter dated July 7, 1990,
requesting the tariff classification of automobile covers under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). The automobile covers are produced in France.
The merchandise at issue is automobile covers. The inquirer
states that the covers may be imported in approximately 700
different forms conforming to different types of automobiles
(Porsche, Jaguar, etc.). The covers will be manufactured out of
various textile products, e.g., 100 percent cotton, 80/20
cotton/man-made blends, etc. The individual covers will be cut
from patterns that conform to the contour of the automobile for
which they are designed. The corners of the cover have elastic
to enable them to fit snugly over the car. The covers may bear
the seal of the automobile to which it is specifically designed,
The covers will be sold with a drawstring textile storage bag
that also has the car insignia.
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ISSUE 1
What is the classification of the automobile covers?
ISSUE 2
What is the classification of the drawstring bags?
LAW AND ANALYSIS:
ISSUE 1
Heading 8708, HTSUSA, provides for parts and accessories for
motor vehicles. Heading 6307, HTSUSA, provides for other made up
articles of textiles.
The Explanatory Notes provide the official interpretation of
the tariff at the international level. The Explanatory Notes to
Section XVII, HTSUSA, which includes the provision for automobile
parts and accessories, provides that headings in this section
apply only to parts or accessories which comply with all three of
the following conditions:
(a) They must not be excluded by the terms of Note 2 to
this Section . . .
(b) They must be suitable for use solely or principally
with the articles of Chapters 86 to 88 . . .
(c) They must not be more specifically included elsewhere
in the Nomenclature (see paragraph (C) below).
The automobile accessories at issue are not excluded by Note
2; and they are suitable for use solely with an automobile that
is classifiable in Chapters 86 to 88. It must be determined
whether they are more specifically provided for elsewhere in the
Nomenclature.
Heading 6307, HTSUSA, provides for other made up articles of
textile. The Explanatory Notes to heading 6307, HTSUSA, state
that this heading includes loose covers for motor-cars, machines,
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suitcases, tennis rackets, etc. The covers at issue are more
than loose covers. They are designed to fit tightly over a
particular model of car; they even have pockets designed to fit
over rear view mirrors. They are are more specifically provided
for as accessories for automobiles than as other made up articles
of textile.
ISSUE 2
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI), taken in order. GRI 3(a)
provides that composite goods consisting of different materials
or made up of different components shall be classified as if they
consisted of the material or component which gives them their
essential character. GRI 5(a) provides the following:
Camera cases, musical instrument cases, gun cases, drawing
instrument cases, necklace cases and similar containers,
specially shaped or fitted to contain a specific article or
set of articles, suitable for long-term use and entered with
the articles for which they are intended, shall be
classified with such articles when of a kind normally sold
therewith. This rule does not, however, apply to containers
which give the whole its essential character.
The carrying bag at issue is not specially fitted to hold
the automobile cover. It is not an unusual shape or size and
could be used to hold many different types of objects. The bag
and the automobile cover are composite goods; the essential
character is imparted by the automobile cover.
HOLDING:
The automobile cover and carrying bag at issue are
classifiable under subheading 8708.99.5080, HTSUSA, which
provides for parts and accessories of motor vehicles, other parts
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and accessories, other, other, other. The rate of duty is 3.1
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division