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NY F86246

April 27, 2000

CLA-2-87:RR:NC:MM:101 F86246


TARIFF NO.: 8708.99.8080

Mr. Tim Parsons
Parsons Trading
5 Thunderbird Drive
Novato, California 94949

RE: The tariff classification of an All Terrain Vehicle (ATV) Water Repellant Seat Cover from China

Dear Mr. Parsons:

In your letter dated April 6, 2000 you requested a tariff classification ruling.

You submitted a sample and a schematic of a Water Repellant Seat Cover that is designed to specifically fit over an ATV seat. The cover is fitted with a hem sewn around the entire lower edge to help snugly fit the seat. A narrow ribbon tail is attached as a tie-down to help prevent the cover from being blown away. The cover is made of tightly woven polyester with a PU coating on the inside to provide water repellency. There is an elastic ribbon hem around the entire bottom edge.

The applicable subheading for the Water Repellant Seat Cover will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: OtherOther. The rate of duty will be 2.5% ad valorem.

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 Robert DeSoucey at 212-637-7035.


Robert B. Swierupski

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