The tariff classification of a motor vehicle Steering Wheel Cover and Seat Belt Cover from China

NY I85025 August 20, 2002 CLA-2-87:RR:NC:MM:101 I85025 CATEGORY: Classification TARIFF NO.: 8708.29.5060, 8708.99.8080 Mr. Peter D. Alberdi A.J. Arango, Inc. 1516 East 8th Avenue Tampa, Florida 33605 RE: The tariff classification of a motor vehicle Steering Wheel Cover and Seat Belt Cover from China Dear Mr. Alberdi: In your letter dated August 8, 2002 you requested a tariff classification ruling on behalf of your client Royal Trading & Sales. You submitted a sample of a motor vehicle Steering Wheel Cover – Item R-0211-1 and Seat Belt Cover – Item AD-112-1. The Steering Wheel Cover appears to be made of a vinyl-like material with an outer surface of a white fur-like fabric. The item is designed to be stretched over a steering wheel. The Seat Belt Cover is made of a white fur-like cushioned fabric. It is designed to wrap around a motor vehicle seat belt shoulder strap by means of a hook-and-loop fastener. The applicable subheading for the 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. The applicable subheading for the Seat Belt Cover will be 8708.29.5060, 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 of bodies (including cabs): 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division