CLA-2-87:S:N:N1:101-863737
Mr. Howard M. Paull
Sharretts, Paley, Carter & Blauvelt, P.C.
Sixty-seven Broad Street
New York, NY 10004
RE: The tariff classification of a steering wheel cover from
Taiwan
Dear Mr Paull:
In your letter dated May 24, 1991, on behalf of K-mart
Corporation, Troy, MI, you requested a tariff classification
ruling. You have submitted
a sample of the product which is solely or principally used with
motor vehicles.
The steering wheel cover, code no. 82-10-18, has a rubber
inner core that is covered with a terry cloth fabric. The
product is designed to fit over most steering wheels that measure
14 1/2 inches to 17 inches in diameter. The cover fits tightly
over the motor vehicle steering wheel without any other means of
attachment.
The applicable subheading for the steering wheel cover, code
no. 82-10-18 will be 8708.99.5080, Harmonized Tariff Schedule of
the United States (HTS), which provides for other parts and
accessories of motor vehicles. The rate of duty will be 3.1
percent ad valorem.
As you requested, the sample will be returned to your
office.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport