Rev. Rul. 58-528

A company manufactures `patches' which are intended for use in repairing covertible automobile tops. However, they can also be used for mending tents, tarpaulins, awnings, canvas furniture, and similar articles. Held, since these `patches' are susceptible of general use, they are not considered automobile parts or accessories within the meaning of section 4061(b) of the Internal Revenue Code of 1954. Accordingly, the manufacturers excise tax imposed by that section of the Code does not apply to the sale of such articles by the manufacturer, producer, or importer thereof.