The tariff classification of a "gavinet" from Taiwan

NY 857221 NOV 6, 1990 CLA-2-87:S:N:N1:101-857221 CATEGORY: Classification TARIFF NO.: 8708.29.0060 Ms. Jolene Munoz Off-Shore Consulting 8450 Central Ave. Newark, CA 94560 RE: The tariff classification of a "gavinet" from Taiwan Dear Ms. Munoz: In your letter dated October 11, 1990 you requested a tariff classification ruling. You have submitted descriptive literature and a sample. The imported product is a "gavinet" top net that is designed to be solely or principally used with motor vehicles. There will be various models of the product fashioned to fit the various types of vehicles it is used on. The weight of the finished product is approximately three pounds. The "gavinet" consists of a black, high-tensity, seat belt grade nylon netting that is trimmed with a bright coated polyester material. One style (sample submitted) is used for the sunroof area of the vehicle. It measures approximately 42 inches by 27 inches. This product is placed over the open sunroof and is held in place by means of an adhesive and a VELCRO closure. The second style (no sample submitted) is used to cover the open cargo area of a sports-utility vehicle. This product is stretched over the cargo area and is installed on the rear portion of the cab and along the rear and side panels. Although the "gavinet" is called a net, a review of its construction and design reveals it is not knotted netting. The product is not classifiable in heading 5608, Harmonized Tariff Schedule of the United States, the provision for knotted netting of twine, cordage or rope.... The applicable subheading for the "gavinet" will be 8708.29.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of motor vehicle bodies. 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