The tariff classification of car seat covers from Italy.

NY A88713 October 30, 1996 CLA-2-63:RR:NC:TA:349 A88713 CATEGORY: Classification TARIFF NO.: 6304.91.0040; 6304.93.0000 Mr. Terrence Rilry Trans-Border Customs Services, Inc. Building #80, Room 228 JFK International Airport So. Service Ct. Jamaica, NY 11430 RE: The tariff classification of car seat covers from Italy. Dear Mr. Rilry: In your letter dated October 18, 1996 you requested a tariff classification ruling on behalf of Allison Corporation. The instant samples, Style #87-2659 (Fabulam), Style #79- 0050 (Rainbow Knit) and Style #87-2651 (Fastlane), are car seat covers. Style #87-2659 is made of 80 percent acrylic and 20 percent polyester knit pile fabric. The edges are hemmed and contain a piece of elastic. This item has elastic tie strings and elastic loops to affix the cover to the seat. The front panel of style #79-0050 is made from a knit fabric which is composed of 40 percent polyester, 25 percent acrylic, 25 percent cotton and 10 percent other fibers. The back panel is made from 100 percent polyester knit fabric. Both panels are laminated to a very thin layer of plastic foam. The edges are hemmed and contain a piece of elastic. This style also has elastic loops sewn to the edge and a plastic buckle used to affix this item to the seat. The front panel of style # 87-2651 is made of a woven fabric which is comprised of 65 percent polyester, 20 percent cotton and 15 percent other fiber. The back panel is made from 100 percent polyester woven fabric. Both panels are laminated to a very thin layer of plastic foam. All the edges are hemmed and contain a piece of elastic. There are loops attached to the edges and this style slips onto the seat. The applicable subheading for style numbers 87-2659 and 79- 0050 will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted... of man-made fibers. The rate of duty will be 10.4 percent ad valorem. The applicable subheading for style number 87-2651 will be 6304.93.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The rate of duty will be 10.3 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 212-466-5854. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division