CLA-2-87:S:N:N1:101-873356
Mr. Frederick D'Agostino
Smith International Enterprises, Ltd.
20600 Chagrin Blvd., Suite 400
Shaker Heights, Ohio 44122
RE: The tariff classification of an automobile trunk cover from
China
Dear Mr. D'Agostino:
In your letter dated April 10, 1992 you requested a tariff
classification ruling. You have submitted a sample of the cover.
The cover consists of a "sandwich" of two fabrics: 50
percent nylon and 50 percent PVC. The product measures
approximately 35 1/2 inches by 41 1/2 inches and has two nylon
straps having VELCRO ends sewn at the top edge. In addition, two
wooden dowels are sewn into the bottom of the product to add
weight during use.
The cover is designed to be solely or principally used with
motor vehicles. The VELCRO straps are used to secure the product
to the bottom portion of the trunk of an automobile. Upon
opening the trunk, the product is pulled out and draped over the
rear panel and bumper. The purpose of this cover is to prevent
the soiling of an individual's clothing when he (or she) is
leaning over and reaching inside the trunk to insert or retrieve
various articles.
You indicate that it is your intention to market this
product in the retail, wholesale, and premium markets, and that
various printing arrangements may be used. For example, one
version would have a corporate logo printed on one side, and
"HELP", etc. on the other side. The printing arrangement may be
as follows:
1. With no printing
2. Printing only on the nylon side
3. Printing only on the PVC side
4. Printing on both sides
The applicable subheading for the the automobile trunk
cover, with or without the printing, will be 8708.99.5085,
Harmonized Tariff Schedule of the United States (HTS), which
provides for other parts and accessories of motor vehicles. The
rate of duty will be 3.1 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
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,
Jean F. Maguire
Area Director
New York Seaport