CLA-2-63:RR:NC:TA:349 K80213

Mr. Bruce D. Roberts
Eagle Global Logistics
1801 NW 82 Ave.
Miami, FL 33126-1013

RE: The tariff classification of a seat cover from China.

Dear Mr. Roberts:

In your letter dated October 29, 2003 you requested a classification ruling on behalf of Terry Collection.

The merchandise at issue, identified as style AS186155, is an automobile seat cover. The cover is made from 100 percent cotton terry woven fabric. The rectangular cover measures 27.5 x 58 inches. One end has a cutout for the head rest area. The word “Curves” is embroidered to the front portion of the cover. Other covers will have different embroidered logos.

The applicable subheading for the cover will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.4 percent ad valorem.

The automobile seat cover falls within textile category designation 369. Based upon international textile trade agreements products of China are subject to not subject to quota or visa requirements.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division