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NY 863737

May 30, 1991



TARIFF NO.: 8708.99.5080

Mr. Howard M. Paull
Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-seven Broad Street
New York, NY 10004

RE: The tariff classification of a steering wheel cover from Taiwan

Dear Mr Paull:

In your letter dated May 24, 1991, on behalf of K-mart Corporation, Troy, MI, you requested a tariff classification ruling. You have submitted a sample of the product which is solely or principally used with motor vehicles.

The steering wheel cover, code no. 82-10-18, has a rubber inner core that is covered with a terry cloth fabric. The product is designed to fit over most steering wheels that measure 14 1/2 inches to 17 inches in diameter. The cover fits tightly over the motor vehicle steering wheel without any other means of attachment.

The applicable subheading for the steering wheel cover, code no. 82-10-18 will be 8708.99.5080, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of motor vehicles. The rate of duty will be 3.1 percent ad valorem.

As you requested, the sample will be returned to your office.

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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