The tariff classification of car seat covers from Italy.

NY A88730 November 7, 1996 CLA-2-63:RR:NC:TA:349 A88730 CATEGORY: Classification TARIFF NO.: 6304.91.0040; 6304.92.0000; 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 #79-0052, Style #79-0053, Style #79-0057, Style #79-0058 and Style #87-2664 are car seat covers. The front portion of style nos. 79-0052(Quilted Print) and 79- 0053 (Super Quilt) are made from 100 percent cotton woven fabric with a backing of a non-woven fabric. They both contain a thin layer of batting and quilt stitching. This batting does not add any additional padding to the seat covers. The edges are hemmed and contain a piece of elastic. These covers slip onto the seat and have plastic buckles to secure the covers to the seat. The front panel of style no. 87-2664 (referred to as Print Cotton) will be made from a 100 percent polyester woven fabric which is laminated to a very thin layer of foam. The edges are hemmed and contain a piece of elastic. This style has elastic loops sewn to the edge and a plastic buckle used to affix this item to the seat. The style no. #79-0057 (Pony) is made from 80 percent acrylic and 20 percent polyester. You state the front portion of style no. #79-0058 (Pueblo/Mohave) is made from 80 percent polyarcylic and 20 percent polyester fabric and the back of 100 polyester fabric. The top portion of both seat covers is of knit pile construction. All the edges are hemmed and contain a piece of elastic. These covers have plastic buckles to secure them to the seat. The applicable subheading for style nos. 79-0057 and 79-0058 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 nos. 79-0052 and 79-0053 will 6304.92.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The rate of duty will be 7 percent ad valorem. The applicable subheading for style number 87-2664 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. The submitted samples are not marked with its country of origin. Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides in part: Unless excepted by law...every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the articles, at the time of importation into the Customs territory of the U.S. Additionally, please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Washington, D.C., 20580, for information on the applicability of these requirements to this item. 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