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NY 814763




September 22, 1995

CLA-2-94:R:N2: 233 814763

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.90.1080

Mr. Arnold Linzner
Hyundai Motor America
10550 Talbert Avenue
P.O. Box 20850
Fountain Valley, CA 02728-0850

RE: The tariff classification of automotive seat parts from South Korea.

Dear Linzner:

In your letter dated september 12, 1995, you requested a tariff classification ruling.

The submitted material depicts the furniture items as automotive seat covers which are replacement parts for rear seats. The items are upper rear seat covers which are either for a fold down bench seats or for fold down split seats. The front piece of the seat covering contains cloth material. The back portion of the seat cover and backing material are joined together by stitching, by a zipper, or by other means. The luggage mat material is comprised of Polypropylene Felt (89 percent) and polyester fabric (11 percent). The back portion of the seat covering when in the upright position, serves as the back wall of the baggage compartment. When in the fold down position, the back secton of the seat covering becomes part of the luggage compartment floor.

The applicable subheading for the automotive seat covers will be 9401.90.1080, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, 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, other. The rate of duty will be 2.5 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-466-5739.

Sincerely,

Roger J. Silvestri
Director

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