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NY C85587

April 2, 1998

CLA-2-63:RR:NC:TA:349 C85587


TARIFF NO.: 6304.91.0040; 9404.90.2000

Ms. Analisa Leggatt
Expeditors International of Washington, Inc. 601 North Nash Street
El Segundo, CA 90245

RE: The tariff classification of a car seat cover and seat cushion from China.

Dear Ms. Leggatt:

In your letter dated March 17, 1998 you requested a classification ruling on behalf of Elnari International Inc.

The instant samples are a car seat cover and a seat cushion. The cover will be made in either 100 percent polyester or 100 percent polypropylene knit fabric laminated to a thin layer of foam. This cover is designed to be slipped on over the front seat of an automobile. It has an elasticized bottom and top edge. Sewn along the edge are elastic loops which secure the cover the seat. The cover is solid brown in color. This item is not a seat part but rather an aftermarket cover.

You state that the outershell of the seat cushion will be made from either 100 percent polyester or 100 percent polypropylene fabric. It is filled with a solid piece of urethane foam. The back portion of the cushion is a non-woven fabric. The edges are finished with a strip of knit fabric. Elastic loops are sewn along the top edge and along the side. These loops secure the cushion to the seat. You have indicated that the seat cover and cushion may also be made with a paper rope. Without a sample of that version, we are unable to provide a classification. The seat cover and cushion are being returned as requested.

The knit seat cover is classified under subheading 6304.91.0040, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted... of man-made fibers. The duty rate will be 9.2 percent ad valorem.

The car seat cushion cover is classified under subheading 9404.90.2000, HTSUSA, which provides for articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The duty rate will be 6 percent ad valorem.

The seat cover falls within textile category designation 666. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

Presently, subheading 9404.90.2000 is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 John Hansen at 212-466-5854.


Robert B. Swierupski

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