NY 880165
NOVEMBER 16 1992
CLA-2-94:S:N:N1:233 880165
Mr. Timothy M. Gillion
Cortez Customhouse Brokerage Company
4950 West Dickman Road
Battle Creek, Michigan 49015
RE: The tariff classification of seat covers from England.
Dear Mr. Gillion:
In your letter dated November 6, 1992, on behalf of
Courtaulds Automotive Products, you requested a tariff
classification ruling.
The seat covers are cut to size for use on automotive seats
or furniture seats such as metal or wooden chairs. A sample has
been submitted and will be retained by this office. These cut to
size seat covers are dedicated in their use and are considered
parts of furniture.
The applicable subheading for the seat covers for automotive
use will be 9401.90.1000, Harmonized Tariff Schedule of the
United States (HTS), which provides for parts of seats of a kind
used for motor vehicles. The rate of duty will be 3.1 percent ad
valorem. The applicable subheading for the seat covers for use
on chairs will be 9401.90.5000, HTS, which provides for parts,
other. The rate of duty will be 4 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 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