The tariff classification of an automobile cover from India

NY 869089 December 17, 1991 CLA-2-87:S:N:N1:101-869089 CATEGORY: Classification TARIFF NO.: 8708.99.5085 Ms. Gordana Kajer Seamodal Transport Corp. 161 West Victoria St. Suite 230 Long Beach, CA 90805 RE: The tariff classification of an automobile cover from India Dear Ms. Kajer: In your letter dated November 11, 1991, on behalf of Shrin Corporation, Santa Ana, CA, you requested a tariff classification ruling. You have submitted two photographs and a sample of the product. The imported product is an automobile cover and a drawstring textile storage bag that is used to carry the cover. The cover is made of Dupont TYVEK material that will be exported to India and there fabricated into the automobile cover. TYVEK material is made from spunbonded nonwoven olefin filaments. The cover is used to protect a car from dirt, dust, grime and moisture. You state that these autombile covers are not "fitted" covers, that is, they are not made to fit specific makes and models of cars. You further state the importer is planning to import four or five types of covers to fit different motor vehicles such as mini-vans, pickup trucks, 4-door sedans, etc. A review of the submitted photographs and sample reveals that the cover at issue is more than a loose cover, that is, it is designed and shaped to fit over a car, it has bottom drawstrings for attachment purposes, and it has pockets for side view mirrors. This cover is more specifically provided for as accessories for automobiles than as nonwoven textiles. The carrying bag at issue is not specially fitted to hold the motor vehicle cover. It is not an unusual shape or size and could be used to hold many different types of objects. The bag and the automobile cover are composite goods; the essential character is imparted by the automobile cover. The applicable subheading for the automobile cover and carrying bag at issue 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 India 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 New York Seaport