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NY I89651





January 15, 2003

CLA-2-39:RR:NC:SP:221 I89651

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880; 8708.99.8080

Ms. Katherine Tu
Budge Industries, Inc.
1240 South Broad Street – Suite 140
Lansdale, PA 19446

RE: The tariff classification of car covers and general purpose covers from China.

Dear Ms. Tu:

In your letter dated December 18, 2002, you requested a tariff classification ruling.

A sample was provided with your letter. The covers will be imported in two basic shapes: rectangular and car-shaped. The sample is a rectangular cover composed of polyethylene vinyl acetate (PEVA) plastic. The rectangular covers are general purpose covers that will be imported in sizes ranging from 12 feet by 20 feet to 18 feet by 24 feet. The covers have a string running through the edges to secure the cover. The car-shaped covers are also composed of PEVA plastic and have a string for securing them to the car. The car-shaped covers will be imported in small, medium and large sizes.

The applicable subheading for the PEVA rectangular general purpose covers will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the PEVA car covers will be 8708.99.8080, HTS, which provides for parts and accessories of the motor vehicles of headings 8701 to 8705: other parts and accessories: other: other: other: otherother. The rate of duty will be 2.5% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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