The tariff classification of Steering Column Covers from The Czech Republic
Issued August 16, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8708.29.5060
Headings: 8708
Product description
You submitted two samples and photos of two motor vehicle Steering Column Covers. They are made of a man-made material resembling leather. They cover the gap between the steering column and dash and are only a visual enhancement of the interior. You suggest that the two Steering Column Covers should be classified under HTS 9403.90.1080, which provides for Other furniture and parts thereof: Parts: Of furniture of a kind used for motor vehicles…Other. The rate of duty would be Free.
CBP rationale
The applicable subheading for the two Steering Column Covers 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 (including cabs): Other: Other…Other.
Full text
NY I85261 August 16, 2002 CLA-2-87:RR:NC:MM:101 I85261 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Mr. Craig M. Schau Emery Customs Brokers 6940 Engle Road – Suite A Middleburg Heights, Ohio 44130 RE: The tariff classification of Steering Column Covers from The Czech Republic Dear Mr. Schau: In your letter dated August 8, 2002 you requested a tariff classification ruling. You submitted two samples and photos of two motor vehicle Steering Column Covers. They are made of a man-made material resembling leather. They cover the gap between the steering column and dash and are only a visual enhancement of the interior. You suggest that the two Steering Column Covers should be classified under HTS 9403.90.1080, which provides for Other furniture and parts thereof: Parts: Of furniture of a kind used for motor vehicles…Other. The rate of duty would be Free. We disagree with your proposed classification. The applicable subheading for the two Steering Column Covers 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 (including cabs): 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
Temporary Importation under Bond; Automotive Windshields; United States-Mexico- Canada Agreement (USMCA)
The tariff classification of sun visor extender from China
The tariff classification of a sun visor from China
USMCA Eligibility of Sway Bar End Link Kit
The tariff classification of back door and trunk lid assemblies from Japan.
The tariff classification of asphalt insulator sheets from Japan.
The tariff classification of a thermoplastic sheet from Germany.
The tariff classification of a window regulator cable assembly from Mexico
The tariff classification of shoring and decking beams from China.
The tariff classification of backlites from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →