The tariff classification of automobile Steering Wheel Covers from China

NY I85563 August 27, 2002 CLA-2-87:RR:NC:MM:101 I85563 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 automobile Steering Wheel Covers from China Dear Mr. Griffith: In your letter dated August 20, 2002 you requested a tariff classification ruling. You submitted samples of five different styles of automobile Steering Wheel Covers: Item # 54-6164 Black - “Racing Massage Steering Wheel Cover” Item # 54-6144 Black – “Non-Slip Terry Steering Wheel Cover” Item # 54-6197 Gray – “Simulated Sheepskin Steering Wheel Cover” Item # 54-6184 Black – “Grip Rite Steering Wheel Cover” Item # 54-6267 Gray – “Sebring Steering Wheel Cover”. You state that all of the Steering Wheel Covers are made of Polyester, PP Fiber, and Rubber. The purpose of these covers 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 five Steering Wheel Covers 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division