The tariff classification of a Steering Wheel Cover from China

NY J87652 July 31, 2003 CLA-2-87:RR:NC:MM:101 J87652 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Stephen C. Liu Pacific Century Customs Service 11099 S. La Cienega Blvd. #202 Los Angeles, California 90045 RE: The tariff classification of a Steering Wheel Cover from China Dear Mr. Liu: In your letter dated June 4, 2003 you requested a tariff classification ruling. You submitted a sample of a Steering Wheel Cover - Style Number SWCH-4000-HA, Microfiber Print. The cover contains a textile material with “elastic tread” on both sides. Its size is approximately 3.5” wide x 16-18” long. It is an automobile accessory and its purpose is to cover the steering wheel of a motor vehicle. You state that the textile material on the submitted sample is microfiber, however the cover can be made of other textile materials. The applicable subheading for the 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division