CLA-2:87:OT:RR:NC:N2:206
Xuezhi Zhan
Thorx SDN. BHD.
No.134 and 135, Jalan 4, Kawasan Perindustrian Olak Lempit, Banting, Selangor 42700 Malaysia
RE: The country of origin of an automotive seat cover
Dear Mr. Zhan:
In your letter dated January 25, 2025, you requested a country of origin ruling on an automotive seat cover.
The item under consideration is a universal-fit car seat cover (Part Number zt-003-AB0ZS-PULB2-ML), which is used on the front seats of a motor vehicle. It is made from textile fabric or faux leather and sponge foam. The seat cover is designed to fit standard bucket seats. The primary purpose of the seat cover is to protect the car's seat from dirt, moisture and wear, and to enhance the overall interior appearance of vehicles.
The seat cover is constructed from Malaysian sourced foam and Chinese fabric and faux leather, which are imported to Malaysia in rolls. In Malaysia, they undergo a lamination process. The blended material is then cut to shape and sewn together to create a seat cover. After that, the product is inspected and packaged for import into the Unites States.
The applicable subheading for the universal-fit car seat cover (Part Number zt-003-AB0ZS-PULB2-ML) will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other: Other.” The general rate of duty will be 2.5% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/.
When determining the country of origin, the substantial transformation analysis is applicable. See, e.g., Headquarters Ruling Letter (“HQ”) H301619, dated November 6, 2018. The test for determining whether a substantial transformation will occur is whether an article emerges from a process with a new name, character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc. v. United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence. See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993).
It appears that CBP reviewed a similar scenario in NY Ruling N344131, dated December 19, 2024. In that ruling, we stated, “[t]he lamination process and cutting into shape substantially transforms the Chinese fabric into an identifiable article - seat cover.” Similarly, in this case, the lamination process and cutting to shape transforms the Chinese fabric and faux leather into an identifiable automotive seat cover. Therefore, the country of origin of the universal-fit car seat cover (Part Number zt-003-AB0ZS-PULB2-ML) will be Malaysia.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division