HQ 0086823 - Automobile seat covers - United States International Trade Commision Rulings

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HQ 086823

July 24, 1990

CLA-2 CO:R:C:G 086823 DRR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304

Clayton T. Joy
Deacons China Consultants Limited
Room 1001, Noble Tower
22 Jian Guo Men Wai Da Jie
Beijing, People's Republic of China

RE: Automobile seat covers

Dear Mr. Joy:

This is in reference to your letter dated March 24, 1990, requesting the classification of automobile seat covers under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The merchandise at issue is described as cotton and/or cotton polyester blend, single color dyed and custom fitted for "popular imported cars." No sample was provided. The seat covers will be imported from the People's Republic of China.

ISSUE:

What is the proper classification of the automobile seat covers at issue under the HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be according to the terms of the headings and any relative section or chapter notes. Heading 6304, HTSUSA, provides for other furnishing articles.

The Explanatory Notes to the HTSUSA constitute the official interpretation of the tariff at the international level. The Explanatory Notes to heading 6304 state that the heading includes furnishings used in automobiles. The articles in question are classifiable in heading 6304.

HOLDING:

The automobile seat covers at issue are classified under heading 6304, HTSUSA, as other furnishing articles. A more specific classification, i.e. at the subheading level, cannot be determined without additional information about the precise fiber content of the seat covers by percentage and whether the fabric is knit or woven. If you require a more specific classification, your request should include the additional information indicated above and, if possible, a sample of the item.

Sincerely,

John Durant, Director

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