The tariff classification of a Car Seat Cover from China

NY L81220 December 15, 2004 CLA-2-87:RR:NC:MM:101 L81220 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. John F. McManus ITOCHU International Inc. 335 Madison Avenue New York, NY 10017 RE: The tariff classification of a Car Seat Cover from China Dear Mr. McManus: In your letter dated December 6, 2004 you requested a tariff classification ruling. You submitted a sample of a Car Seat Cover (that we are returning to you per your request). The sample you submitted is RN #79925 NASCAR GORDON. The sample car seat cover depicts the embroidered numeral “24” and the embroidered signature of race car driver “Jeff Gordon.” You state these covers will be invoiced as “Car Seat Covers” and will be separately identified by the name of the professional driver featured on the item. The car seat covers each feature designs, names and numbers licensed by the National Association for Stock Car Auto Racing (NASCAR). You state that the seat cover weighs approximately 356 grams per unit. That includes approximately 180 grams of polyester knit fabric (about 51%) that forms the exterior; about 151 grams of polyurethane foam and laminate (about 42%) on the interior of the cover for comfort; and approximately 25 grams (about 7%) woven embroidery and polyurethane decoration (specifically, the driver’s car number). The seat cover is designed to protect automobile seats from stains, tobacco burns, dirt, etc. The seat cover is designed to “fit all sizes.” The applicable subheading for the Car 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. 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