The tariff classification of fitted boat covers from Taiwan.

NY A87276 September 13, 1996 CLA-2-63:RR:NC:TP:352 A87276 CATEGORY: Classification TARIFF NO.: 6307.90.9989; 3926.90.9890 Mr. Richard K. Kalal Schott International, Inc. P.O. Box 7152 Akron, Ohio 44306-0152 RE: The tariff classification of fitted boat covers from Taiwan. Dear Mr. Kalal: In your letter dated September 4, 1996, you requested a tariff classification ruling. You have submitted a sample of a fitted boat cover and swatches representing alternate materials that will be used in the manufacture of other fitted boat covers. The boat covers have a sewn-in cord that runs along the entire hem for a snug fit and brass grommets at set intervals around the hem for a secure tie-down. The difference in the boat covers will be the materials used to manufacture the covers. You have submitted a sample identified as exhibit 1, a complete fitted boat cover made of nylon taffeta fabric with polyurethane coating on one side that is not visible to the naked eye. The sample swatch identified as exhibit 2 is constructed of cotton duck fabric which is coated for water resistance. The sample swatch identified as exhibit 3 is made of nylon fabric with polyvinyl chloride coating on both sides. The coating is visible to the naked eye other than by change in color. The sample swatch identified as exhibit 4 is composed of woven textile strips with polyethylene (PE) coating on both sides. The coating completely covers the strips on both sides and is visible to the naked eye other than by change in color. The fabrics represented by the swatches will be used in the manufacture of boat covers essentially identical to the submitted boat cover. The applicable subheading for the fitted boat cover identified as exhibit 1 and the boat cover manufactured from the material of exhibit 2 will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other. The rate of duty will be 7 percent ad valorem. The applicable subheading for the fitted boat covers manufactured from materials of exhibits 3 and 4 will be 3926.90.9890, HTS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other, other. The rate of duty will be 5.3 percent ad valorem. At the present time there are no visa or quota restrictions for articles classifiable under subheadings 6307.90.9989 and 3926.90.9890, HTS. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. The country of origin for the fitted boat covers, manufactured from materials of exhibits 3 and 4, is the last country in which the article has been substantially transformed into a new and different article of commerce. China, where the fabric is cut/sewn and made into the fitted boat covers is the country of origin in this case. We are precluded from ruling on the country of origin on the boat covers made of the materials of exhibits 1 and 2. This question will be forwarded to our Headquarters office for reply on this issue. 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 Alan Tytelman at 212-466-5896. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division