CLA-2-87:RR:NC:MM:101 F87411
Mr. Floyd Griffith
Purchasing Director
Allison Corporation
15 Okner Parkway
Livingston, New Jersey 07039-1693
RE: The tariff classification of an Automobile Seat Cover from China
Dear Mr. Griffith:
In your letter dated May 25, 2000 you requested a tariff classification ruling.
You submitted a sample of an automobile Seat Cover, Reference # DC 8. The Face Fabric is 100% polyester knit tweed laminated with 3mm foam. The Backing and trim material is stretch polyester. The seat cover has straps and clips with which to attach the seat cover to the car seat. The seat cover does not have substantial padding.
The applicable subheading for the Automobile Seat 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 212-637-7035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division