CLA-2-63:RR:NC:TA:349 D87669

Mr. Gerhard Grob
Jagro Inc.
290 Nye Avenue
Irvington, NJ 07111

RE: The tariff classification of car seat covers from Italy

Dear Mr. Grob:

In your letter dated February 1, 1999 you requested a tariff classification ruling on behalf of Sagaz Industries, Inc.

You submitted a sample of an after market car seat cover and brochures from Sagaz Industries which show the various styles of car seat covers. These covers will be made from 100 percent polyester, 100 percent acrylic or 60 percent polyolefin and 40 percent polyester fabrics. The submitted sample is made from knit fabrics that have been laminated to a very thin layer of plastic foam. These items are designed to fit over and cover the seats in a motor vehicle. Although the submitted sample is made from knit fabrics, we could not ascertain the fabric construction of all styles in the brochures.

The applicable subheading for the seat covers made from knit fabrics will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted... of man-made fibers. The rate of duty will be 8.6 percent ad valorem.

The applicable subheading for the seat covers made from other than knit fabrics will be 6304.93.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The rate of duty will be 10 percent 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 John Hansen at 212-637-7078.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division