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HQ 085609

February 2, 1990

CLA-2 CO:R:C:G 085609 HP


TARIFF NO.: 9401.90.1000

Mr. H. J. Henderson
Cortez Customhouse Brokerage Company
4950 West Dickman Road
Battle Creek, MI 49015

RE: Fabric for automobile seat covers, where imported cut to shape, are parts of seats. Motor vehicle

Dear Mr. Henderson:

This is in reply to your letters of November 30, 1988, January
10, 1989, March 21, 1989, and September 19, 1989, concerning the tariff classification of cut seat parts, produced in the United Kingdom, under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). We apologize for the delay. Please reference your client Courtaulds Automotive Products.


The merchandise at issue consists of 100% polyester knit fabric intended for use in automobile seats. The sample is rectangular in shape.


Whether the fabric is considered seat parts under the HTSUSA


Heading 9401, HTSUSA, provides for seats. The Explanatory Notes (EN) to the HTSUSA constitute the official interpretation of the tariff at the international level. The EN to this heading states:

The heading also covers identifiable parts of chairs or other seats, such as backs, bottoms and armrests (whether or not upholst ered with straw of cane, stuffed or sprung), and spiral springs assembled for seat upholst ery.
In ORR Ruling 418-69 of November 10, 1969, we noted that fabric panels which are "patterned so as to be limited to use as parts of furniture," are classifiable as parts. Although our sample is cut into a nondescript rectangle, you stated, in a May 16, 1989 telephonic conversation with this office, that the fabric is cut to the ultimate consignee's specifications prior to importation into a Foreign-Trade Zone. It is our opinion, therefore, that the fabric at importation is clearly identifiable as designed for seat covers.


As a result of the foregoing, the instant merchandise is classified under subheading 9401.90.1000, HTSUSA, as seats (other than those of heading 9402), whether or not convertible into beds , and parts thereof, parts, of seats of a kind used for motor vehicles. The applicable rate of duty is 3.1 percent ad valorem.


John Durant, Director
Commercial Rulings Division

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