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NY 864763


July 8, 1991

CLA-2-87:S:N:N1:101-864763

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.99.5085

Mr. Mark Sommer
2 Poppytrail
Rolling Hills, CA 90274

RE: The tariff classification of car covers from Indonesia

Dear Mr. Sommer:

In your letter dated June 24, 1991 you requested a tariff classification ruling.

The imported product is a car cover made primarily of nylon material, with elastic straps and a leather piece. You indicate that the cover is specifically designed and fitted to cover the windows and roof area of a Chevrolet Corvette automobile. The cover is affixed to the automobile by means of the elastic straps with VELCRO fasteners.

The applicable subheading for the subject car covers 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.

Articles classifiable under subheading 8708.99.5085, HTS, which are products of Indonesia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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

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