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NY F89010




July 7, 2000

CLA-2-87:RR:NC:MM:101F89010

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.99.8080

Mr. Floyd Griffith
Purchasing Director
Allison Corporation
15 Okner Parkway
Livingston, New Jersey 07039-1693

RE: The tariff classification of Automobile Seat Covers from China

Dear Mr. Griffith:

In your letter dated June 22, 2000 you requested a tariff classification ruling.

You submitted five samples of automobile seat covers that are intended to fit over existing motor vehicle seats by means of straps and clips.

Item #1 - Reference #87-2730 - The face material is 100% Polyester with a backing of 4mm foam. The skirt material is 100% Polyester. There is no padding in the seat cover.

Item #2 - Reference #87-2734 - The face material is 100% Polyester with a backing of 4mm foam. The skirt material is 100% Polyester. There is no padding in the seat cover.

Item #3 - Reference #87-2731 - The face material is Polyurethane with a backing of 4mm foam with Polyester mesh netting. The skirt material is 100% Polyester with 2mm foam and Polyester mesh netting. There is no padding in the seat cover.

Item #4 - Reference #87-2724 - The face material is 100% Polyester with a backing of 4mm foam. The skirt material is 100% Polyester. There is no padding in the seat cover.

Item #5 - Reference #87-2733 - The face material is 100% Polyester with a backing of 4mm foam. The skirt material is 100% Polyester. There is no padding in the seat cover.

The applicable subheading for the Automobile Seat Covers (Item #1, Item #2, Item #3, Item #4, Item #5) will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: OtherOther. The rate of duty will be 2.5% ad valorem.

This ruling is being issued under the provisions of Part 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 Robert DeSoucey at 212-637-7035.

Sincerely,

Robert B. Swierupski
Director,

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