The tariff classification of steering wheel covers fromSpain

NY 807787 March 17, 1995 CLA-2-87:S:N:N1:807787 101 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. David Greenleaf John P. Constan & Co., Inc. 500 Sandau Suite 400 San Antonio, TX 78216 RE: The tariff classification of steering wheel covers from Spain Dear Mr. Greenleaf: In your letter dated February 28, 1995 you requested a tariff classification ruling. You have submitted a sample of a steering wheel cover. The purpose of the cover is to keep the steering wheel cool on a hot day. The item is a foil and plastic cover with textile binding. It is draped over the steering wheel. The applicable subheading for the steering wheel cover will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of the motor vehicles of headings 8701 to 8705. The rate of duty will be 3% ad valorem . 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