CLA-2-87:RR:NC:MA:101 818424

Mr. Sean Cheatham
Shark Enterprises
1008 E. Main Street
Norman, OK 73071

RE: The tariff classification of a pickup truck "tent" cover from Taiwan or China.

Dear Mr. Cheatham:

In your letter dated January 14, 1996 you requested a tariff classification ruling.

The item is a plastic "tent" which is used to cover the bed of a pickup truck. It acts as a cover which affords a protected sleeping space in the truck bed. It cannot be used as a ground tent.

The applicable subheading for the "tent" cover will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for other automotive body parts and accessories. The rate of duty will be 2.9 percent.

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 212-466-5667.


Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division