CLA-2 CO:R:C:T 089423 HP
Mr. Michael Wong
Director
Kochiu Pacific (Singapore) PTE Ltd.
34 Genting Lane #03-03A
Kheng Seng Building
SINGAPORE 1334
RE: Automobile cover of spun-bonded polypropylene fabric is
an automobile accessory if contoured.
Dear Mr. Wong:
This is in reply to your letter of May 5, 1991, to the
U.S. Department of Commerce, Committee for the Implementation
of Textile Agreements. That letter concerned the tariff
classification, under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), of polypropylene nonwoven
fabric, produced in Singapore.
FACTS:
The merchandise at issue consists of spun-bonded nonwoven
polypropylene fabric, imported in continuous lengths. You
have inquired not only into the duty/quota issues of the
fabric, but also of the finished product, a contoured car
cover with elasticized corners and pockets for side view
mirrors. Although you state that the country of origin will
be Singapore, we note from the sample provided that most of
your products are designed in Japan, and that products are
manufactured in Germany, Indonesia and Taiwan. Please be
aware that these countries have varying bilateral textile
agreements with the United States, and that you should confirm
with your local U.S. Customs office as to quota/visa
restraints.
In your supplementary letter of July 1, 1991, you stated
that you will also be importing a sheep skin car seat cover.
The skin is from Australia, and the seat cover is made in
Singapore. In order to respond to this latest request, we
need to know what processes take place on the skin in EACH
country; i.e., tanning and finishing, cutting, sewing,
patterns, etc. In addition, the approximate costs involved in
each process would be helpful. Finally, any sample you could
send would be highly appreciated. When you have compiled this
information, please submit a new classification/country of
origin binding ruling request to:
Director, Commercial Rulings Division
Office of Regulations & Rulings
U.S. Customs Service
1301 Constitution Avenue, N.W.
Washington, D.C. 20229 U.S.A.
ISSUE:
Whether the automobile cover is considered a textile article
under the HTSUSA?
LAW AND ANALYSIS:
Fabric
Heading 5603, HTSUSA, provides for nonwovens,
whether or not impregnated, coated, covered or laminated.
This clearly describes the merchandise at issue.
Car Cover
Heading 8708, HTSUSA, provides for parts and
accessories of motor vehicles. In HRL 087596 of January 31,
1991, we determined that automobile covers similar to those at
issue would be classifiable in this heading if the shelters
are more than loose covers; i.e., they are designed and
contoured to fit over particular sizes of cars, they have
either elasticized bottoms or drawstrings, and they have
pockets for side view mirrors. These automobile covers are
distinguishable from the loose tarpaulin-like covers of
heading 6307, HTSUSA, which merely drape over the safeguarded
object. Since your merchandise meets these qualifications, it
is classifiable as an accessory to a motor vehicle.
HOLDING:
As a result of the foregoing, the instant merchandise is
classifiable as follows:
Fabric
... under subheading 5603.00.9070, HTSUSA, textile
category 223, as nonwovens, whether or not impregnated,
coated, covered or laminated, other, other nonwovens,
whether or not impregnated, coated or covered, other, of
filaments. The applicable rate of duty is 12.5 percent
ad valorem.
Car Cover
.. under subheading 8708.99.5085, HTSUSA, as parts and
accessories of the motor vehicles of headings 8701 to
8705, other parts and accessories, other, other, other,
other. The applicable rate of duty is 3.1 percent ad
valorem.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent negotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the
Status Report On Current Import Quotas (Restraint Levels), an
issuance of the U.S. Customs Service, which is updated weekly
and is available at your local Customs office.
Due to the changeable nature of the statistical
annotation (the ninth and tenth digits of the classification)
and the restraint (quota/visa) categories, you should contact
your local Customs office prior to importing the merchandise
to determine the current status of any import restraints or
requirements.
A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is
imported. If the documents have been filed without a copy,
this ruling should be brought to the attention of the Customs
officer handling the transaction.
Sincerely,
John Durant, Director
Commercial Rulings Division