CLA-2-63:RR:NC:TA:349 A88713
Mr. Terrence Rilry
Trans-Border Customs Services, Inc.
Building #80, Room 228
JFK International Airport
So. Service Ct.
Jamaica, NY 11430
RE: The tariff classification of car seat covers from Italy.
Dear Mr. Rilry:
In your letter dated October 18, 1996 you requested a tariff
classification ruling on behalf of Allison Corporation.
The instant samples, Style #87-2659 (Fabulam), Style #79-
0050 (Rainbow Knit) and Style #87-2651 (Fastlane), are car seat
covers. Style #87-2659 is made of 80 percent acrylic and 20
percent polyester knit pile fabric. The edges are hemmed and
contain a piece of elastic. This item has elastic tie strings
and elastic loops to affix the cover to the seat.
The front panel of style #79-0050 is made from a knit fabric
which is composed of 40 percent polyester, 25 percent acrylic, 25
percent cotton and 10 percent other fibers. The back panel is
made from 100 percent polyester knit fabric. Both panels are
laminated to a very thin layer of plastic foam. The edges are
hemmed and contain a piece of elastic. This style also has
elastic loops sewn to the edge and a plastic buckle used to affix
this item to the seat.
The front panel of style # 87-2651 is made of a woven fabric
which is comprised of 65 percent polyester, 20 percent cotton and
15 percent other fiber. The back panel is made from 100 percent
polyester woven fabric. Both panels are laminated to a very thin
layer of plastic foam. All the edges are hemmed and contain a
piece of elastic. There are loops attached to the edges and this
style slips onto the seat.
The applicable subheading for style numbers 87-2659 and 79-
0050 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 rate of duty will be 10.4
percent ad valorem.
The applicable subheading for style number 87-2651 will be
6304.93.0000, HTS, which provides for other furnishing articles,
excluding those of heading 9404: other: not knitted or crocheted,
of synthetic fibers. The rate of duty will be 10.3 percent 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 John
Hansen at 212-466-5854.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division