CLA-2-87:RR:NC:MM:101 G88267
Ms. Joanne Balice
Import Department
CBI Distributing Corp.
Claire’s Accessories
2400 W. Central Road
Hoffman Estates, Illinois 60195
RE: The tariff classification of an auto Seat Covering and Organizer from China
Dear Ms. Balice:
In your letter dated March 12, 2001 you requested a tariff classification ruling.
You submitted a sample of an auto Seat Cover and Organizer, Style Number 70860, made of cotton material. It is designed to fit over a car’s bucket seat with the organizer part facing the rear seat so it can function as a back seat organizer in addition to a seat covering.
The applicable subheading for the auto Seat Covering and Organizer 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: Other…Other. 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,
National Commodity
Specialist Division