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 > 2007 NY Rulings > NY N009169 - NY N009246 > NY N009188

Previous Ruling Next Ruling
NY N009188

April 11, 2007



TARIFF NO.: 3926.90.9980

Mr. Troy Clarke
CBT International, Inc.
110 West Ocean Blvd., Suite 728
Long Beach, CA 90802

RE: The tariff classification of a disposable protective auto seat cover from China.

Dear Mr. Clarke:

In your letter dated March 28, 2007, on behalf of Dell Corning Corp., you requested a tariff classification ruling.

A sample was provided with your letter. The seat cover is composed of polyethylene sheeting and is roughly shaped to fit over an automobile seat as a temporary cover while the auto is being washed or serviced. The cover measures 31 inches wide by 54 inches long by 0.5 mil in thickness. The top has been folded over and heat sealed to form a pocket approximately 14½ inches deep that fits over the top of the seat. The cover is flimsily constructed and is disposable. The covers are imported on rolls of 500 units.

The applicable subheading for the disposable protective auto seat cover will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: