The tariff classification of Automobile Seat Covers from China and Italy

NY E87682 November 12, 1999 CLA-2-87:RR:NC:MM:101 E87682 CATEGORY: Classification TARIFF NO.: 8708.99.8080, 9404.90.2000 Allison Corporation Manufacturers of Automotive Accessories 15 Okner Parkway Livingston, New Jersey 07039-1693 Attention: Ms. Wood RE: The tariff classification of Automobile Seat Covers from China and Italy Dear Ms. Wood: In your letter dated August 16, 1999 you requested a tariff classification ruling. You submitted samples of Automobile Seat Covers. Item # 1 Reference Number 87-2781/87-2782 PU Seat Cover. This item is manufactured in China. This cover has a full back and skirt and is composed of: Face material is 100% polyester knit fabric with PU coated foam compound/6MM high density foam - 180G. Back material is 100% polyester knit fabric with PU coated foam compound/3MM high density foam - 110G. Total weight 290G. Item # 2 Reference Number 66-6006 Bolster Seat Cover. This item is manufactured in China. This cover has a full back and skirt and is heavily padded - sides and lumbar. This seat cover is composed of: Face material is 100% polyester woven fabric PU coated 600G 33%. Back material is 100% polyester knit fabric 100G 6%. Interline foam 1100G 61%. Item #3 Reference Number 87-2783/87-2784 Genuine Leather Seat Cover. This item is manufactured in China. This cover has a full back and skirt and is composed of: Face material is 100% genuine patch leather 500G 67%. Back material is 100% polyester knit fabric 150G 20%. Other accessories 100G 13%. Item #4 Reference Number 87-2786/87-2787 CPU Seat Cover. This item is manufactured in Italy. This cover has a full back and skirt and is composed of: Face material is 100% polyurethane Foam 100G polyurethane Wadding 100% polyester Stretch surrounding material 70% acrylic, 30% polyester, and 100% polyurethane. The applicable subheading for Item # 1 Reference Number 87-2781/87-2782 PU Seat Cover, Item #3 Reference Number 87-2783/87-2784 Genuine Leather Seat Cover, and Item #4 Reference Number 87-2786/87-2787 CPU Seat Cover will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other…Other. The rate of duty will be 2.5% ad valorem . The applicable subheading for Item # 2 Reference Number 66-6006 Bolster Seat Cover will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for the articles of bedding and similar furnishings (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The rate of duty will be 6% 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 Robert DeSoucey at 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division