The tariff classification of a Heavy Duty Vinyl Truck Tarp from China.

N004203 December 29, 2006 CLA-2-87:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of a Heavy Duty Vinyl Truck Tarp from China. Dear Mr. Morse: In your letter dated December 1, 2006 you requested a tariff classification ruling. The item is a heavy-duty vinyl truck tarp. It is 15 mils thick, 14 oz per square yard. It has grommets and each corner is double fabric reinforced. It is 3 ply vinyl/polyester,/vinyl/ The applicable subheading for the truck tarp will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other: Other. The rate of duty will be 2.5 percent. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Robert DeSoucey at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division