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NY 895630




March 30,1994

CLA-2-87:S:N:N1:101 895630

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.99.8080

Ms. Tracy Ann Ehme
A.W. Fenton Company, Inc.
P.O. Box 360614
Columbus, Ohio 43236-0614

RE: The tariff classification of an automobile steering wheel cover from Taiwan

Dear Ms. Ehme:

In your letter dated March 9, 1994, on behalf of Consolidated Stores Corp., Columbus, Ohio, you requested a tariff classification ruling.

You have submitted a sample of the product which is an automobile steering wheel cover. This steering wheel cover is designed to be solely or principally used on motor vehicles. The product is made of 100 percent PVC, is covered with tiny holes for ventilation, and has a textured non-slip back. The cover is designed to fit 16.5 inch diameter automobile steering wheels. The product has soft bumps intended to massage a driver's hands as he drives the motor vehicle. The massage bumps occur at approximately the two and ten o'clock positions on the steering wheel. In addition, there is a long plastic cord that allows the driver to tighten the cover around the steering wheel. The cover keeps the steering wheel cooler in the summer and warmer in the winter, and it helps to absorb road vibrations.

The applicable subheading for the automobile steering wheel cover will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of the motor vehicles of headings 8701 to 8705. The rate of duty will be 3.1 percent ad valorem.

As you requested, the sample will be returned to your office.

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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