HQ 087596: Automobile covers

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 087596

                                  January 31, 1991



          CLA-2:CO:R:C:G  087596  SR

          CATEGORY:  Classification

          TARIFF NO.:  8708.99.5080

          Mr. Andrew M. Parish, Esquire
          Florida Federal Building
          Suite 200
          2222 Ponce De Leon Boulevard
          Coral Gables, Florida 33134-6193

          RE: Automobile covers

          Dear Mr. Parish:

               This is in reference to your letter dated July 7, 1990,
          requesting the tariff classification of automobile covers under
          the Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA).  The automobile covers are produced in France.

               The merchandise at issue is automobile covers.  The inquirer
          states that the covers may be imported in approximately 700
          different forms conforming to different types of automobiles
          (Porsche, Jaguar, etc.).  The covers will be manufactured out of
          various textile products, e.g., 100 percent cotton, 80/20
          cotton/man-made blends, etc.  The individual covers will be cut
          from patterns that conform to the contour of the automobile for
          which they are designed.  The corners of the cover have elastic
          to enable them to fit snugly over the car.  The covers may bear
          the seal of the automobile to which it is specifically designed,
          The covers will be sold with a drawstring textile storage bag
          that also has the car insignia.



















                                         -2-


                                       ISSUE 1

               What is the classification of the automobile covers?

                                       ISSUE 2

               What is the classification of the drawstring bags?


          LAW AND ANALYSIS:

                                       ISSUE 1

               Heading 8708, HTSUSA, provides for parts and accessories for
          motor vehicles.  Heading 6307, HTSUSA, provides for other made up
          articles of textiles.

               The Explanatory Notes provide the official interpretation of
          the tariff at the international level.  The Explanatory Notes to
          Section XVII, HTSUSA, which includes the provision for automobile
          parts and accessories, provides that headings in this section
          apply only to parts or accessories which comply with all three of
          the following conditions:

               (a)    They must not be excluded by the terms of Note 2 to
                      this Section . . .

               (b)    They must be suitable for use solely or principally
                      with the articles of Chapters 86 to 88 . . .

               (c)    They must not be more specifically included elsewhere
                      in the Nomenclature (see paragraph (C) below).

               The automobile accessories at issue are not excluded by Note
          2; and they are suitable for use solely with an automobile that
          is classifiable in Chapters 86 to 88.  It must be determined
          whether they are more specifically provided for elsewhere in the
          Nomenclature.


               Heading 6307, HTSUSA, provides for other made up articles of
          textile.  The Explanatory Notes to heading 6307, HTSUSA, state
          that this heading includes loose covers for motor-cars, machines,


















                                         -3-


          suitcases, tennis rackets, etc.  The covers at issue are more
          than loose covers.  They are designed to fit tightly over a
          particular model of car; they even have pockets designed to fit
          over rear view mirrors.  They are are more specifically provided
          for as accessories for automobiles than as other made up articles
          of textile.

                                       ISSUE 2

               Classification of goods under the HTSUSA is governed by the
          General Rules of Interpretation (GRI), taken in order.  GRI 3(a)
          provides that composite goods consisting of different materials
          or made up of different components shall be classified as if they
          consisted of the material or component which gives them their
          essential character.  GRI 5(a) provides the following:

               Camera cases, musical instrument cases, gun cases, drawing
               instrument cases, necklace cases and similar containers,
               specially shaped or fitted to contain a specific article or
               set of articles, suitable for long-term use and entered with
               the articles for which they are intended, shall be
               classified with such articles when of a kind normally sold
               therewith.  This rule does not, however, apply to containers
               which give the whole its essential character.

               The carrying bag at issue is not specially fitted to hold
          the automobile cover.  It is not an unusual shape or size and
          could be used to hold many different types of objects.  The bag
          and the automobile cover are composite goods; the essential
          character is imparted by the automobile cover.

          HOLDING:

               The automobile cover and carrying bag at issue are
          classifiable under subheading 8708.99.5080, HTSUSA, which
          provides for parts and accessories of motor vehicles, other parts

























                                         -4-

          and accessories, other, other, other.  The rate of duty is 3.1
          percent ad valorem.
                                              Sincerely,




                                              John Durant, Director
                                              Commercial Rulings Division