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NY M83569




May 24, 2006

CLA-2-94:RR:NC:N3:349 M83569

CATEGORY: CLASSIFICATION

TARIFF NO.:9404.90.2000

Mr. Steve Chang
Deltamax Customs Service, Inc.
10834 S. La Cienega Blvd.
Inglewood, CA 90304

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

Dear Mr. Chang:

In your letter dated April 20, 2006 you requested a tariff classification ruling on behalf of Distinctive Industries.

The merchandise at issue is an after market auto seat cover. The cover is stated to be made from 65 percent vinyl and 35 percent cowhide. It is backed with plastic foam and the foam in the center section is ½ inch thick. The cushioned seat cover has two zippers on the back. It is designed to fit over the back of an automobile seat.

The applicable subheading for the cushioned auto seat cover will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The rate of duty will be 6 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,

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