CLA-2-63:R:N3:349 815572

Mr. Kim Lim
Waigo & Co.
2535 Highgate Dr.
Richmond, CA 94806

RE: The tariff classification of a car seat cover from Malaysia.

Dear Mr. Lim:

In your letter dated September 26, 1995 you requested a classification ruling. You submitted a sample of a dark grey car seat cover. The cover is made of 100 percent polyester knit fabric and it measures approximately 22 x 49 inches. It contains a very thin lamination of polyurethane foam which is less than 1/16 inch thick. The article is designed to be slipped on over the front seat of an automobile and secured in place with elastic. The back of the cover has a pouch. The front panel is embroidered with a cougar and the word "Speed".

The applicable subheading for the car seat cover will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted... of man-made fibers. The duty rate will be 10.9 percent ad valorem.

The car seat cover falls within textile category designation 666. Based upon international textile trade agreements products of Malaysia are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 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 John Hansen at 212-466-5854.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division