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July 20, 1999

CLA-2-63:RR:NC:TA:349 E83615


TARIFF NO.: 6304.91.0040

Mr. Greg Ball
Allison Corporation
15 Okner Parkway
Livingston, NJ 07039

RE: The tariff classification of an automotive seat cover from China.

Dear Mr. Ball:

In your letter dated June 14, 1999 you requested a classification ruling.

Item #1 reference BL 01/420, is an automotive seat cover. The front portion is made from 100 percent polyester terry knit fabric. The sides and back are made from polyurethane. The knit terry fabric is laminated to plastic foam that is less than 1/16 inch thick. This lamination acts as a support to the knit fabric rather than as padding or a cushion. The back portion of the headrest area has a piece of elastic sewn along the edge. The cover is designed to slip on the front seat of a car. It features two elastic loops and two straps used to attach the cover to the seat.

The applicable subheading for the cover will be 6304.91.0040, Harmonized Tariff Schedule of the United States (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 8.6 percent ad valorem.

The 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.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment.

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 212-637-7078.


Robert B. Swierupski

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