United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2000 NY Rulings > NY G82513 - NY G82566 > NY G82562

Previous Ruling Next Ruling
NY G82562

October 12, 2000

CLA-2-87:RR:NC:MM:101 G82562


TARIFF NO.: 8708.99.8080

Ms. Heather C. Litman
Stein Shostak Shostak & O'Hara
Suite 1200
515 South Figueroa St.
Los Angeles, California 90071-3329

RE: The tariff classification of Automobile Seat Covers from China and/or Mexico

Dear Ms. Litman:

In your letter dated September 25, 2000 you requested a tariff classification ruling on behalf of your client Axius.

You submitted samples of Automobile Seat Covers that are designed to fit specific automobile shapes in a form fitting fashion. The seat covers will be available in a variety of fabrics and designs to provide the automobile owner with a wide scope of choices. The seat covers have elastic bands, hooks, and/or webbing that work to secure it to the seat.

Product No. 7312 has a full back that covers most of the rear side of the automobile seat. The back material is 100% polyester. The main front material is made of 100% cotton sheeting. And the entire automobile seat cover is laminated with polyurethane foam that is 2 mm thick.

Product No. 6601LB - the main front material is a 1 mm thick PVC material that is manufactured to simulate leather. The back material is 100% polyester velour. The auto seat cover is laminated with polyurethane foam that is 6 mm thick for the front panel and 1 mm thick for the side panels,

Product No 6083 is designed as a rear bench seat cover rather than a bucket seat cover and is attached to the seat in a different manner that Product Nos. 7312 and 6601, it is not designed with a full back panel of polyester material. Product No. 6083 is similar to product No. 7312 except that the pattern on the material is a camouflage print instead of a Hawaiian print.

Product No 6082 (for which no sample was submitted) is similar to Product No. 6083 in that it features a 100% cotton material camouflage print except it is designed to cover a bucket seat. The laminating foam is 2 mm thick.

The applicable subheading for the Automobile Seat Covers - Product No. 7312, Product No. 6601LB, Product No. 6083, and Product No. 6082 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

Previous Ruling Next Ruling

See also: