CLA-2-87:S:N:N1:807787 101
Mr. David Greenleaf
John P. Constan & Co., Inc.
500 Sandau
Suite 400
San Antonio, TX 78216
RE: The tariff classification of steering wheel covers from
Spain
Dear Mr. Greenleaf:
In your letter dated February 28, 1995 you requested a
tariff classification ruling.
You have submitted a sample of a steering wheel cover. The
purpose of the cover is to keep the steering wheel cool on a hot
day. The item is a foil and plastic cover with textile binding.
It is draped over the steering wheel.
The applicable subheading for the 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% 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
New York Seaport