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NY G85792

January 25, 2001

CLA-2-87:RR:NC:MM:101 G85792


TARIFF NO.: 8708.99.8080

Mr. Floyd Griffith
Purchasing Director
Allison Corporation
15 Okner Parkway
Livingston, New Jersey 07039-1693

RE: The tariff classification of an Automobile Seat Cover from China

Dear Mr. Griffith:

In your letter dated January 18, 2001 you requested a tariff classification ruling.

You submitted a sample of an Automobile Seat Cover, Reference # 87-2805 Universal Bucket Style Automobile Seat Cover. The seat cover is not padded and the face fabric is 100% polyester knit tweed. The backing and trim material is stretch polyester. The sample you submitted is designed to fit over a bucket seat by the use of elastic and straps.

You state that there are other styles, Reference # 87-2808 Bench Style and Reference # 87-2807 60/40 Style and that they are composed of the same material. You did not submit samples of these two styles.

The applicable subheading for the Reference # 87-2805 Universal Bucket Style Automobile 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.

The other two styles mentioned in your Binding Ruling request, Reference # 87-2808 Bench Style and Reference # 87-2807 60/40 Style, would also be classified under HTS 8708.99.8080 if they were unpadded and constructed the same way as seat cover Reference # 87-2805.

Upon examining the sample you submitted with your Binding Ruling Request, we note that it does not contain a country of origin marking permanently affixed to it.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

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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