The tariff classification of motor vehicle Steering Wheel Cover from China

NY G88262 March 16, 2001 CLA-2-87:RR:NC:MM:101 G88262 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Ms. Joanne Balice Import Department CBI Distributing Corp. Claire’s Accessories 2400 W. Central Road Hoffman Estates, Illinois 60195 RE: The tariff classification of motor vehicle Steering Wheel Cover from China Dear Ms. Balice: In your letter dated March 12, 2001 you requested a tariff classification ruling. You submitted a sample of a motor vehicle Steering Wheel Cover, Style 66663, made of acrylic fur. It is a decorative cover that fits over a steering wheel. The applicable subheading for the motor vehicle Steering Wheel 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. 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