CLA-2-63:OT:RR:NC:N3:351
Mr. John Collinan
Lynx Precision Products
7577 Central Parke Blvd. Suite 124
Mason, OH 45040
RE: The tariff classification of a textile motor vehicle door cart assembly and lift assembly cover from from China
Dear Mr. Cullian:
In your letter dated September 5, 2018 and your follow up letter dated October 26, 2018, you requested a tariff classification ruling. You submitted photographs and reprsentative samples of two items you call a Jeep door cart assembly cover and a lift assembly cover. Samples will be returned. The covers are sold in motor vehicle applications to cover the Jeep® doors, when removed and to cover the lift assembly that removes the hardtop on Jeeps®. Both covers are composed of UV resistant 300 denier woven polyester fabric that is cut and sewn to customer specifications.
The lift assembly cover measures 43.88?x31.75?x60.65? and is sewn and designed to cover and fit over the entire lift assembly. The cover will be secured by sewn-on straps attached to the base of the cover.
The Jeep® door storage cart assembly cover measures 60?x18?x49.13? and is sewn and designed to cover the vehicle door and cart. The cover will be secured by sewn-on straps attached to the base of the cover.
In your letter, you propose classification in subheading 9403.90.1050, Harmonized Tariff Schedule of the United States (HTSUS), other furniture and parts thereof…of a kind used for motor vehicle… of textile materials. The General Explanatory Notes (ENs) to Chapter 94 of the Harmonized Tariff Schedule of the United States, (HTSUS) and the General Explanatory Subheading Notes of 9403 define furniture and other furniture and parts thereof. The ultraviolet polyester fabric cover used to protect a “Jeep® door storage assembly cart and lift assembly” is not an article of furniture or a part of furniture. Further, please see classification of similar items (patio furniture covers and barbecue grill covers) in ruling NY N266158.
Because there is no specific heading that would classify the polyester covers, and they are assembled by sewing, thereby meeting the definition of a “made up” textile article as noted in Section XI, Note 7(f), classification is under heading 6307.
The applicable subheading for Jeep® door cart assembly cover and lift assembly cover will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.
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 https://hts.usitc.gov/current.
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 Adleasia Lonesome via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division