CLA-2:CO:R:C:G 083581 SR
Mr. J.M. Abrahams
The Phil Patterson Corp.
Room 16 Airport Terminal Building
Des Moines, Iowa 50321
RE: Pickup bed cover
Dear Mr. Abrahams:
This is in reference to your letter received on December 12,
1988, requesting the tariff classification of a pickup bed cover
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). A sample of unknown origin was submitted.
FACTS:
The merchandise at issue is a pickup bed cover. It is a
flat sheet that measures 8 feet by 10 feet. It is made from
woven polyethylene strips that are laminated on both sides with a
visible plastic film. The sheet is hemmed on all sides and is
fitted with grommets and "D" rings. It is considered to be made
of plastics for tariff purposes.
ISSUE:
What is the classification of the pickup bed cover at issue?
LAW AND ANALYSIS:
Heading 6306, HTSUSA, provides for tarpaulins. However,
Chapter Note 1 to chapter 63, HTSUSA, states that subchapter 1
applies only to made up articles, of any textile fabric. Because
the pickup cover at issue is made up of plastics it cannot be
classified under heading 6306, HTSUSA, as a tarpaulin.
-2-
Heading 8708, HTSUSA, provides for parts and accessories of
motor vehicles. The Explanatory Notes constitute the official
interpretation of the tariff at the international level. The
Explanatory Notes to heading 8708, HTSUSA, state that this
heading covers parts and accessories of the motor vehicles of
headings 8701 to 8705, provided they are identifiable as being
suitable for use solely or principally with the above mentioned
vehicles, and are not excluded by the Section Notes. The pickup
cover at issue does meet both of these conditions. The
Explanatory Notes to this heading also state that parts and
accessories of this heading include such items as luggage
compartments, bonnets, mudguards, exterior luggage racks, safety
belts, and floor mats (other than of textile material or
unhardened vulcanized rubber).
The pickup cover at issue is designed to be used solely or
principally with a pickup truck. It is sized and has grommets
and D-rings to attach the cover to the truck. This heading
appears to include all types of parts and accessories that are a
part of the truck body. The merchandise at issue is classifiable
under heading 8708, HTSUSA.
HOLDING:
The pickup cover at issue is classifiable under subheading
8708.29.00, HTSUSA, which provides for parts and accessories of
the motor vehicles of headings 8701 to 8705, other parts and
accessories of bodies, other. The rate of duty is 3.1 percent ad
valorem under the General duty rate column.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc A.D. New York Seaport
1 cc Durant
1 cc legal reference