The tariff classification of automotive seat covers from Indonesia.
Issued February 7, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6304.91.0040, 6304.93.0000
Headings: 6304
Product description
You submitted three different styles of automotive seat covers a high back (style 404 and 303), low back (style 404 and 303), and full size truck bench size (style 250). The seat covers will be made of woven and knit fabric. The woven seat covers are made from a 100 percent olefin fabric while the knit versions are made from a 100 percent polyester laminated fabric. The lamination consists of a plastic foam that is less than 1/16 inch thick. This lamination acts as a support to the knit fabric rather than as padding or cushioning. Both the high and low back styles contain 4 loops, stretch cords, and 5 metal hooks which attach the covers to the seats. The covers completely cover the entire seat cushion and seat back. The full size truck bench style has two slits through which safety restraints will protrude. It also has four loops and 14 tie strings used to attach the cover to the seat.
CBP rationale
The applicable subheading for the knit seat covers will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other knitted or crocheted.
Full text
NY 806287 February 7, 1995 CLA-2-63:S:N:N6:349 806287 CATEGORY: Classification TARIFF NO.: 6304.91.0040; 6304.93.0000 Mr. Michael A. O'Neill O'Neill & Whitaker, Inc. 1809 Baltimore Ave. Kansas City, Missouri 64108 RE: The tariff classification of automotive seat covers from Indonesia. Dear Mr. O'Neill: In your letter dated January 6, 1995, on behalf of Saddleman, Inc. you requested a classification ruling. You submitted three different styles of automotive seat covers a high back (style 404 and 303), low back (style 404 and 303), and full size truck bench size (style 250). The seat covers will be made of woven and knit fabric. The woven seat covers are made from a 100 percent olefin fabric while the knit versions are made from a 100 percent polyester laminated fabric. The lamination consists of a plastic foam that is less than 1/16 inch thick. This lamination acts as a support to the knit fabric rather than as padding or cushioning. Both the high and low back styles contain 4 loops, stretch cords, and 5 metal hooks which attach the covers to the seats. The covers completely cover the entire seat cushion and seat back. The full size truck bench style has two slits through which safety restraints will protrude. It also has four loops and 14 tie strings used to attach the cover to the seat. The applicable subheading for the knit seat covers will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other knitted or crocheted... of man-made fibers. The rate of duty is 10.9 percent ad valorem. The applicable subheading for the woven seat covers will be 6304.93.0000 HTS, other furnishing articles, excluding those of heading 9404: not knitted or crocheted, of synthetic fibers. The duty rate will be 10.5 percent ad valorem. The seat covers fall within textile category designation 666. Based upon international textile trade agreements products of Indonesia are subject to visa and quota requirements. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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
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