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NY 850591

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March 29, 1990

CLA-2-87:S:N:N1:101-850591

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.99.5090

Mr. Terence Riley
Trans-Border Customs Services
Building #75, Room 226
JFK International Airport
North Hangar Road
Jamaica, NY 11430

RE: The tariff classification of a steering wheel cover from Uruguay

Dear Mr. Riley:

In your undated letter, on behalf of Allison Corp., Livingston, N. J., you requested a tariff classification ruling.

You have submitted a sample of the imported product which is a steering wheel cover. The cover is made of 100% wool and has two elastic strips. The article is fitted over the motor vehicle steering wheel, stretched, and then released around the wheel to create a snug fit.

The applicable subheading for the steering wheel cover will be 8708.99.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of motor vehicles. The rate of duty will be 3.1 percent ad valorem.

Articles classifiable under subheading 8708.99.5090, HTS, which are products of Uruguay are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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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