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NY 852108

May 14 1990

CLA-2-94:S:N:N1:233 852108


TARIFF NO.: 9401.90.1000

Mr. Clayton T. Joy
Deacons China Consultants Limited
Room 1001, Noble Tower
22 Jian Guo Men Wai Da Jie
Beijing, People's Republic of China

RE: The tariff classification of automobile seat covers from China.

Dear Mr. Joy:

In your letter dated April 17, 1990, you requested a tariff classification ruling.

The furniture items are automobile seat covers. They are constructed of 65 percent polyester and 35 percent cotton. One set consists of eight to ten pieces, covering front and rear sets and head rests. The seat covers are custom fitted for various car models and the combined weight of one set is less than two kilograms.

The applicable subheading for the automobile seat covers will be 9401.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for 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 vihicles. The rate of duty will be 3.1 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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