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NY I85261

August 16, 2002

CLA-2-87:RR:NC:MM:101 I85261


TARIFF NO.: 8708.29.5060

Mr. Craig M. Schau
Emery Customs Brokers
6940 Engle Road – Suite A
Middleburg Heights, Ohio 44130

RE: The tariff classification of Steering Column Covers from The Czech Republic

Dear Mr. Schau:

In your letter dated August 8, 2002 you requested a tariff classification ruling.

You submitted two samples and photos of two motor vehicle Steering Column Covers. They are made of a man-made material resembling leather. They cover the gap between the steering column and dash and are only a visual enhancement of the interior.

You suggest that the two Steering Column Covers should be classified under HTS 9403.90.1080, which provides for Other furniture and parts thereof: Parts: Of furniture of a kind used for motor vehiclesOther. The rate of duty would be Free. We disagree with your proposed classification.

The applicable subheading for the two Steering Column Covers will be 8708.29.5060, 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 of bodies (including cabs): 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 646-733-3008.


Robert B. Swierupski

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