F87411 F8 Ruling Active

The tariff classification of an Automobile Seat Cover from China

Issued June 2, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8708.99.8080

Headings: 8708

Product description

You submitted a sample of an automobile Seat Cover, Reference # DC 8. The Face Fabric is 100% polyester knit tweed laminated with 3mm foam. The Backing and trim material is stretch polyester. The seat cover has straps and clips with which to attach the seat cover to the car seat. The seat cover does not have substantial padding.

CBP rationale

The applicable subheading for the Automobile Seat Cover will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705.

Full text

NY F87411 June 2, 2000 CLA-2-87:RR:NC:MM:101 F87411 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Floyd Griffith Purchasing Director Allison Corporation 15 Okner Parkway Livingston, New Jersey 07039-1693 RE: The tariff classification of an Automobile Seat Cover from China Dear Mr. Griffith: In your letter dated May 25, 2000 you requested a tariff classification ruling. You submitted a sample of an automobile Seat Cover, Reference # DC 8. The Face Fabric is 100% polyester knit tweed laminated with 3mm foam. The Backing and trim material is stretch polyester. The seat cover has straps and clips with which to attach the seat cover to the car seat. The seat cover does not have substantial padding. The applicable subheading for the Automobile Seat Cover will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705. Other parts and accessories: Other: Other: Other: Other…Other. The rate of duty will be 2.5% ad valorem. 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 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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