Automobile seat covers

HQ 086823 July 24, 1990 CLA-2 CO:R:C:G 086823 DRR CATEGORY: Classification TARIFF NO.: 6304 Clayton T. Joy Deacons China Consultants Limited Room 1001, Noble Tower 22 Jian Guo Men Wai Da Jie Beijing, People's Republic of China Re: Automobile seat covers Dear Mr. Joy: This is in reference to your letter dated March 24, 1990, requesting the classification of automobile seat covers under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: The merchandise at issue is described as cotton and/or cotton polyester blend, single color dyed and custom fitted for "popular imported cars." No sample was provided. The seat covers will be imported from the People's Republic of China. ISSUE: What is the proper classification of the automobile seat covers at issue under the HTSUSA? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be according to the terms of the headings and any relative section or chapter notes. Heading 6304, HTSUSA, provides for other furnishing articles. -2- The Explanatory Notes to the HTSUSA constitute the official interpretation of the tariff at the international level. The Explanatory Notes to heading 6304 state that the heading includes furnishings used in automobiles. The articles in question are classifiable in heading 6304. HOLDING: The automobile seat covers at issue are classified under heading 6304, HTSUSA, as other furnishing articles. A more specific classification, i.e. at the subheading level, cannot be determined without additional information about the precise fiber content of the seat covers by percentage and whether the fabric is knit or woven. If you require a more specific classification, your request should include the additional information indicated above and, if possible, a sample of the item. Sincerely, John Durant, Director Commercial Rulings Division 6 cc: A.D.,N.Y. Seaport D. Rimmer library/za 086823