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NY 852708


May 31 1990

CLA-2-94:S:N:N1:233 852708

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.90.1000

Mr. Jack Alsup
Alsup & Alsup, Inc.
P.O. Box 1251
Del Rio, TX. 78841

RE: The tariff classification of two motor vehicle seat parts from Mexico.

Dear Alsup:

In your letter dated May 15, 1990, on behalf of Irvin Automotive Products, Inc., Del Rio, TX. 78840, you requested a tariff classification ruling.

The furniture items consist of a motor vehicle seat headrest cover and a motor vehicle seat armrest cover. They are constructed of 100 percent man made materials and the fiber content is 100 percent polyester. They will be installed on motor vehicle seats to be used by an original equipment manufacturer. These parts are identifiable by shape and other characteristics as being solely and principally used as parts of motor vehicle seats.

The applicable subheading for the vehicle seat headrest cover and motor vehicle seat armrest cover will be 9401.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for seats (other than those of Heading 9402), whether or not convertible into beds, and parts thereof: parts: of seats of a kind used for motor vehicles. The rate of duty will be 3.1 percent ad valorem.

Articles classifiable under subheading 9401.90.1000, HTS, which are products of Mexico, are not eligible for the duty free treatment provided for in subdivision (C)(V)(C) of General Note 3, HTSUS, and are excluded by General Note 3(C)(ii)(D), HTSUS.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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