The tariff classification of a steering wheel cover fromUruguay

NY 850591 March 29, 1990 CLA-2-87:S:N:N1:101-850591 CATEGORY: Classification TARIFF NO.: 8708.99.5090 Mr. Terence Riley Trans-Border Customs Services Building #75, Room 226 JFK International Airport North Hangar Road Jamaica, NY 11430 RE: The tariff classification of a steering wheel cover from Uruguay Dear Mr. Riley: In your undated letter, on behalf of Allison Corp., Livingston, N. J., you requested a tariff classification ruling. You have submitted a sample of the imported product which is a steering wheel cover. The cover is made of 100% wool and has two elastic strips. The article is fitted over the motor vehicle steering wheel, stretched, and then released around the wheel to create a snug fit. The applicable subheading for the steering wheel cover will be 8708.99.5090, 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. Articles classifiable under subheading 8708.99.5090, HTS, which are products of Uruguay are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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