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NY 880165




NOVEMBER 16 1992

CLA-2-94:S:N:N1:233 880165

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.90.1000 and 9401.90.5000

Mr. Timothy M. Gillion
Cortez Customhouse Brokerage Company
4950 West Dickman Road
Battle Creek, Michigan 49015

RE: The tariff classification of seat covers from England.

Dear Mr. Gillion:

In your letter dated November 6, 1992, on behalf of Courtaulds Automotive Products, you requested a tariff classification ruling.

The seat covers are cut to size for use on automotive seats or furniture seats such as metal or wooden chairs. A sample has been submitted and will be retained by this office. These cut to size seat covers are dedicated in their use and are considered parts of furniture.

The applicable subheading for the seat covers for automotive use will be 9401.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of seats of a kind used for motor vehicles. The rate of duty will be 3.1 percent ad valorem. The applicable subheading for the seat covers for use on chairs will be 9401.90.5000, HTS, which provides for parts, other. The rate of duty will be 4 percent ad valorem.

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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