The tariff classification of a steering wheel cover fromChina and/or Taiwan

NY 876968 August 18, 1992 CLA-2-87:S:N:N1:101-876968 CATEGORY: Classification TARIFF NO.: 8708.99.5085 Mr. David A. Eisen Siegel, Mandell & Davidson, P.C. One Astor Plaza 1515 Broadway, 43rd Floor New York, NY 10036 RE: The tariff classification of a steering wheel cover from China and/or Taiwan Dear Mr. Eisen: In your letter dated August 7, 1992, on behalf of Avon Products, Inc., New York, NY, you requested a tariff classification ruling. You have submitted a sample of the product. The imported product is a steering wheel cover. This "sleeve-type" full steering wheel cover is designed to enclose an automobile steering wheel. The cover is designed for use during the summer months to reflect sunlight away from the steering wheel when the car is parked and not in use. The sample cover measures approximately 15 3/4 inches (top- to-bottom) by approximately 17 3/4 inches (across), is constructed of mylar, and has a fabric border. The product features an interior "lip" which facilitates attachment to the steering wheel of an automobile. The steering wheel cover is designed to be solely or principally used with automobiles. The applicable subheading for the steering wheel cover will be 8708.99.5085, 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