The tariff classification of a fifth wheel cover from Canada

NY 895829 March 31, 1994 CLA-2-87:S:N:N1:101 895829 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Dave Walser Arthur J. Humphreys Div. Border Brokerage Co., Inc. P.O. Box 249 Sumas, WA 98295 RE: The tariff classification of a fifth wheel cover from Canada Dear Mr. Walser: In your letter dated January 26, 1994, on behalf of 5th Holdings Co., Nanaimo, B.C., Canada, you requested a tariff classification ruling. This request is a supplement to your letter dated October 14, 1993 (NY 893439) and contains additional information. The imported product is a fifth wheel cover that fits on a truck tractor fifth wheel. The fifth wheel device couples the trailer to the tractor, and is an integral part of the truck tractor. The cover (when open) measures approximately 36 inches wide (at its widest point) by approximately 21-1/2 inches to 33 inches long. To install the cover the purchaser loops it over the pin on the front end and pats it down firmly on the greased fifth wheel. You state the cover is made of chemically blown neoprene; its outside is nylon and its inside is rubber. We have determined the fifth wheel cover is made from cellular neoprene rubber bonded on one surfacae with a nylon fabric. In your letter you indicate that the material weighs 800 grams per square meter. Our analysis shows that the material actually weighs approximately 1,263 grams per square meter. Material of this construction is considered to be textile for tariff purposes. The fifth wheel cover is identifiable as being suitable for use solely or principally with motor vehicles. In addition, it is not excluded by the provisions of the Notes to Section XVII, Harmonized Tariff Schedule of the United States (HTS). The cover is not a part of a motor vehicle, but it is an accessory of a motor vehicle (truck tractor).  The applicable subheading for the fifth wheel cover will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of the motor vehicles of headings 8701 to 8705. 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