CLA-2:CO:R:C:G 088040 SR
Mr. R. P. Boyd
Hennig, Inc.
P.O. Box 4599
Rockford, Illinois 61110-4599
RE: Automobile cover
Dear Mr. Boyd:
This is in reference to your letter dated September 27,
1990, requesting the tariff classification of an automobile sun
protection system under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA). The merchandise is produced in
Germany.
FACTS:
The merchandise at issue is an automobile sun protection
system called the Car-Shadow. The Car-Shadow is described as a
weather protection system for automobiles, vans, and trucks. The
apparatus is permanently mounted to the vehicle. The inquirer
states that the product is suited to those areas of the country
that are subject to extreme heat caused by the hot, bright sun.
It is stated that the Car-Shadow can reduce interior heat in a
vehicle by as much as 30 degrees Celsius (54 degrees Fahrenheit).
It also helps protect the upholstery from fading, keeps the
steering wheel from getting hot, and lessens the chances of
dashboard cracking due to the continual exposure to heat buildup
in the vehicle. In cold climates the Car-Shadow prevents ice and
frost on the car.
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The Car-Shadow operates as a roller shade which is
integrated into a rear spoiler. When needed to reduce interior
heat the cover is pulled over the parked vehicle and fastened to
the hood of the vehicle by means of a clasp. The shade covers
the roof, front, rear, and side windows of the automobile. It is
available in different sizes and will fit most models of
automobiles. The Car-Shadow is imported with its hardware (two
mounting plates with fastening screws, nuts, washers, wrench and
hex wrench). Installation instructions indicate that the
mounting plates are positioned on the trunk lid and the Car-
Shadow housing (with the cover positioned over a roller
mechanism) is mounted on the outer surface of the trunk.
In a second letter dated November 9, 1990, the inquirer also
requested information on the classification of parts of the Car-
Shadow. More information is necessary to determine
classification of individual parts of the article.
ISSUE:
Whether the car cover at issue is classifiable as an
automobile accessory, a tarpaulin, or as other made-up articles.
LAW AND ANALYSIS:
Heading 8708, HTSUSA, provides for parts and accessories of
motor vehicles. The Explanatory Notes provide the official
interpretation of the tariff at the international level. The
Explanatory Notes to heading 8708, HTSUSA, provide that to be
parts or accessories of automobiles the following conditions must
be fulfilled:
1. They must be identifiable as being suitable for use
solely or principally with the above mentioned vehicles;
and
2. They must not be excluded by the provisions of the Notes
to Section XVII.
The Car-Shadow is used solely with automobiles. It is
attached directly to the car in a fairly permanent manner. It
would not be excluded by the Notes to Section XVII.
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Heading 6306, HTSUSA, provides for tarpaulins, awnings and
sunblinds. The Explanatory Notes to heading 6306, HTSUSA, state
as follows:
Tarpaulins . . . are generally in the form of rectangular
sheets, hemmed along the sides, and may be fitted with
eyelets, cords, straps, etc. Tarpaulins which are specially
shaped (e.g., for covering hayricks, decks of small vessels,
lorries, etc.) also fall in this heading provided they are
flat.
Tarpaulins should not be confused with loose covers for
motor-cars, machines, etc., made of tarpaulin material made
up in a similar manner to tarpaulins (heading 6307).
Awnings, sunblinds (for shops, cafes, etc.). These are
designed for protection against the sun; they are generally
made of strong plain or striped canvas, and may be mounted
on roller or folding mechanisms.
The cover at issue is not a tarpaulin because, although it
is fitted to cover a car, it is not flat. It is much more
elaborate than a loose car cover. It is not an awning or a
sunblind because those are covers for windows on buildings.
The Explanatory Notes to heading 6306, state that loose car
covers are classifiable under heading 6307. Heading 6307,
HTSUSA, provides for other made up articles. The Explanatory
Notes to heading 6307, state that this heading covers made up
articles of any textile material which are not included more
specifically in other headings. The Car-Shadow is not
classifiable under this provision because it is not a loose
cover, and it is more specifically provided for under heading
8708, HTSUSA, as a motor vehicle accessory.
HOLDING:
The Car-Shadow is classifiable under subheading
8708.99.5090, HTSUSA, which provides for other parts and
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accessories of motor vehicles. The rate of duty is 3.1 percent
ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division