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G88267 G8 Ruling Active

The tariff classification of an auto Seat Covering and Organizer from China

Issued March 19, 2001 by U.S. Customs and Border Protection.

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G8 G88267 (March 19, 2001)

Tariff classification

HTS codes: 8708.99.8080

Headings: 8708

Product description

You submitted a sample of an auto Seat Cover and Organizer, Style Number 70860, made of cotton material. It is designed to fit over a car’s bucket seat with the organizer part facing the rear seat so it can function as a back seat organizer in addition to a seat covering.

CBP rationale

The applicable subheading for the auto Seat Covering and Organizer 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.

Full text

NY G88267 March 19, 2001 CLA-2-87:RR:NC:MM:101 G88267 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Ms. Joanne Balice Import Department CBI Distributing Corp. Claire’s Accessories 2400 W. Central Road Hoffman Estates, Illinois 60195 RE: The tariff classification of an auto Seat Covering and Organizer from China Dear Ms. Balice: In your letter dated March 12, 2001 you requested a tariff classification ruling. You submitted a sample of an auto Seat Cover and Organizer, Style Number 70860, made of cotton material. It is designed to fit over a car’s bucket seat with the organizer part facing the rear seat so it can function as a back seat organizer in addition to a seat covering. The applicable subheading for the auto Seat Covering and Organizer 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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