CLA-2-94:R:N2: 233 814763
Mr. Arnold Linzner
Hyundai Motor America
10550 Talbert Avenue
P.O. Box 20850
Fountain Valley, CA 02728-0850
RE: The tariff classification of automotive seat parts from South
Korea.
Dear Linzner:
In your letter dated september 12, 1995, you requested a
tariff classification ruling.
The submitted material depicts the furniture items as
automotive seat covers which are replacement parts for rear seats.
The items are upper rear seat covers which are either for a fold
down bench seats or for fold down split seats. The front piece of
the seat covering contains cloth material. The back portion of the
seat cover and backing material are joined together by stitching,
by a zipper, or by other means. The luggage mat material is
comprised of Polypropylene Felt (89 percent) and polyester fabric
(11 percent). The back portion of the seat covering when in the
upright position, serves as the back wall of the baggage
compartment. When in the fold down position, the back secton of
the seat covering becomes part of the luggage compartment floor.
The applicable subheading for the automotive seat covers will
be 9401.90.1080, Harmonized Tariff Schedule of the United States
Annotated, HTSUSA, which provides for: Seats (other than those of
heading 9402) whether or not convertible into beds, and parts
thereof: Parts: Of seats of a kind used for motor vehicles, other.
The rate of duty will be 2.5 percent 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 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 Lawrence Mushinske at
212-466-5739.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division