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H83156 H8 Ruling Active

The tariff classification of an automobile Seat Belt Comforter and Steering Wheel Cover from China

Issued July 24, 2001 by U.S. Customs and Border Protection.

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H8 H83156 (July 24, 2001)

Tariff classification

HTS codes: 8708.29.5060, 8708.99.8080

Headings: 8708

Product description

You submitted samples of two automobile accessory items: Item # 54-1240 Tiger Pattern Seat Belt Comforter, and Item # 54-6344 Pony Pattern Steering Wheel Cover.

CBP rationale

The applicable subheading for the Tiger Pattern Seat Belt Comforter will be 8708.29.5060, 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 of bodies: Other: Other…Other. The applicable subheading for the Pony Pattern Steering Wheel 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.

Full text

NY H83156 July 24, 2001 CLA-2-87:RR:NC:MM:101 H83156 CATEGORY: Classification TARIFF NO.: 8708.29.5060, 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 Belt Comforter and Steering Wheel Cover from China Dear Mr. Griffith: In your letter dated June 28, 2001 you requested a tariff classification ruling. You submitted samples of two automobile accessory items: Item # 54-1240 Tiger Pattern Seat Belt Comforter, and Item # 54-6344 Pony Pattern Steering Wheel Cover. You state that each item will be made with various patterns (leopard, tiger, pony, etc.) but using the same material that the submitted samples are made of - polyester, PP fiber and rubber. Item # 54-1240 Tiger Pattern Seat Belt Comforter uses a hook-and-loop fastener to slide over an automotive seat belt shoulder strap. Its purpose is to provide padding between the shoulder strap and the wearer. Item # 54-6344 Pony Pattern Steering Wheel Cover is designed to fit over most motor vehicle steering wheels with a diameter of 14½” to 15½”. Its purpose is to provide a soft, comfortable grip and keep the steering wheel cool in the summer and warm in the winter. The applicable subheading for the Tiger Pattern Seat Belt Comforter will be 8708.29.5060, 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 of bodies: Other: Other…Other. The rate of duty will be 2.5% ad valorem. The applicable subheading for the Pony Pattern Steering Wheel 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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