HQ 0088040 - Automobile cover - United States International Trade Commision Rulings

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HQ 088040

January 16, 1991

CLA-2:CO:R:C:G 088040 SR

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.99.5090

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.

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.

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
accessories of motor vehicles. The rate of duty is 3.1 percent ad valorem.

Sincerely,

John Durant, Director

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