The tariff classification of a disposable airline seat cover from China

N037082 September 4, 2008 CLA-2-63:OT:RR:E:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Raquel Rothman Kidovative, LLC 20900 NE 30th Ave., 8th Floor Aventura, FL 33180 RE: The tariff classification of a disposable airline seat cover from China Dear Ms. Rothman: In your letter dated Sept. 2, 2008, you requested a tariff classification ruling. You submitted pictures of a disposable cover for an airline seat. You state that it is made of spunbonded (nonwoven) polypropylene fabric and that it is designed to be carried onto an airplane and to be fitted over a seat; it will be held in place by elastic sewn around the head-rest section of the cover. There are two pockets on the front bottom. The seat cover is printed with educational graphics for children; you state that you may import solid colors for adults. The applicable subheading for the disposable airline seat cover will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. In your ruling request you propose classification of the disposable seat cover in subheading 8708.99.8180, HTSUS, (previously 8708.99.8080) which provides for accessories of motor vehicles. However, General Note 3(h)(vi), HTSUS, states “ ... a reference to ‘headings’ encompasses subheadings indented thereunder.” Since subheading 8708.99.8180 is for the classification of motor vehicle accessories and the disposable seat cover is intended for use with airplane seats, classification in subheading 8708.99.8180 would not be appropriate. Further, subheading 8708.99.8180 is in Section XVII, HTSUS. Note 3 to Section XVII states, “References in chapters 86 to 88 to ‘parts’ and ‘accessories’ do not apply to parts and accessories which are not suitable for use solely or principally with the articles of those chapters.” The disposable seat cover is an accessory of a seat; no motor vehicle seats are classifiable in Chapter 87. (Motor vehicle seats are classifiable in subheading 9401.20.0000, HTSUS.) The item is “not suitable for use solely or principally with” articles classifiable in Chapter 87 and, therefore, is not classifiable in that chapter. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division