The tariff classification of a Steering Wheel Cover from China

NY K81626 December 10, 2003 CLA-2-87:RR:NC:MM:101 K81626 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Bill Julich Delmar International Inc. 147-55 175th St. Jamaica, New York 11434 RE: The tariff classification of a Steering Wheel Cover from China Dear Mr. Julich: In your letter dated December 4, 2003 you requested a tariff classification ruling on behalf of your client Amedy Trading & Manufacturing Inc. You submitted a sample of a Steering Wheel Cover. There is no style or model number indicated in your request for a Binding Ruling or on the submitted sample. You state that the Steering Wheel Cover is made of leather and rubber. We are returning your sample to you per your request. You suggest that the suggested Harmonized Tariff Number for this Steering Wheel Cover should be 4205.00.9000, which provides for Other articles of leather or composition leather: Other…Other; with a Free duty rate. We disagree with your proposed classification because the Steering Wheel Cover is more correctly classified as an automobile accessory in Chapter 87. 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. This duty rate will remain unchanged in 2004. 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