The tariff classification of Automobile Seat Covers from China

NY G80635 August 23, 2000 CLA-2-87:RR:NC:MM:101 G80635 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Floyd Griffith Purchasing Director Allison Corporation 15 Okner Parkway Livingston, NJ 07039-1693 RE: The tariff classification of Automobile Seat Covers from China Dear Mr. Griffith: In your letter dated August 14, 2000 you requested a tariff classification ruling. You submitted samples of three automobile seat covers: Reference # 87-2718 - The face material is 100% polyurethane laminated to 3-mm foam. The backing and skirt are 100% polyester. The seat cover has minimal padding. Reference # 87-2792 - The face material is 100% polyester laminated to 3-mm foam. The backing and skirt are 100% stretch polyester. The seat cover has minimal padding. Reference # 87-2719 - The face material is 100% cotton denim with polypropylene wadding backed with a non-woven fiber. The backing and skirt are 100% polyester. The seat cover has minimal padding. The applicable subheading for the three Automobile Seat Covers - Reference # 87-2718, Reference # 87-2792, and Reference # 87-2719 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