CLA-2-87:S:N:N1:101-876968
Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway, 43rd Floor
New York, NY 10036
RE: The tariff classification of a steering wheel cover from
China and/or Taiwan
Dear Mr. Eisen:
In your letter dated August 7, 1992, on behalf of Avon
Products, Inc., New York, NY, you requested a tariff
classification ruling. You have submitted a sample of the
product.
The imported product is a steering wheel cover. This
"sleeve-type" full steering wheel cover is designed to enclose an
automobile steering wheel. The cover is designed for use during
the summer months to reflect sunlight away from the steering
wheel when the car is parked and not in use.
The sample cover measures approximately 15 3/4 inches (top-
to-bottom) by approximately 17 3/4 inches (across), is
constructed of mylar, and has a fabric border. The product
features an interior "lip" which facilitates attachment to the
steering wheel of an automobile. The steering wheel cover is
designed to be solely or principally used with automobiles.
The applicable subheading for the steering wheel cover will
be 8708.99.5085, Harmonized Tariff Schedule of the United States
(HTS), which provides for other parts and accessories of motor
vehicles. The rate of duty will be 3.1 percent ad valorem.
As you requested, the sample will be returned to your
office.
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