The tariff classification of Car Seat Covers from Mexico and China

NY K81082 November 13, 2003 CLA-2-87:RR:NC:MM:101 K81082 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Scott Colby Hollifield Kozy K-9 935 Coyote Road Santa Barbara, California 93108 RE: The tariff classification of Car Seat Covers from Mexico and China Dear Mr. Hollifield: In your letter dated October 31, 2003 you requested a tariff classification ruling. You submitted two samples of Car Seat Covers that you state are designed to universally fit cars, trucks, SUV’s and minivans. The one-size-fits-all nature of the seat covers allows for easy installation and removal and ease of care. You state that the larger sized sample is for bench seats, while the smaller sample is for bucket seats. The seat covers are comprised of a surface material of 100% cotton that is laminated to a non-skid backing made of coated polyester fiber. Hook-and-loop fastener is sewn into the top and bottom edges of the blanket to allow the edges of the blanket to adhere to the vehicle’s carpet. The applicable subheading for the two Car Seat Covers 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division