CLA-2-87:S:N:N1:101-859831
Ms. Judy Campbell
W.Y. Moberly, Inc.
Box 164
Sweetgrass, MT 59584
RE: The tariff classification of a truck bed cover from Canada
Dear Ms. Campbell:
In your letter dated January 16, 1991, on behalf of Koverall
Industries Ltd., Calgary, Alberta, Canada, you requested a tariff
classification ruling. You have submitted a photograph and
descriptive literature of the imported product.
The Koverall truck bed cover consists of a roll-away steel
reinforced vinyl material (P.V.C. coated polyscrim) that is
specifically designed to fit over the cargo box area of a pickup
truck. The Koverall system is composed of aluminum products such
as the case (that holds the cover when not in use), strips, side
rails, and a tail gate protector; and steel products such as the
shaft, locking bar, handle, and rods. In addition, the Koverall
contains a vinyl cover, polyurethane end caps, and miscellaneous
hardware including a lock and screws. The cover is opened or
closed by moving it along the extruded aluminum side rails.
The applicable subheading for the Koverall truck bed cover
will be 8708.29.0060, Harmonized Tariff Schedule of the United
States (HTS), which provides for other parts and accessories of
motor vehicle bodies. The rate of duty will be 3.1 percent ad
valorem.
Goods classifiable under subheading 8708.29.0060, HTS, which
originated in the territory of Canada, will be entitled to a 2.1
percent rate of duty under the United States-Canada Free Trade
Agreement upon compliance with all applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport