HQ 086823: Automobile seat covers

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                       HQ 086823

                                     July 24, 1990






            CLA-2 CO:R:C:G  086823 DRR

            CATEGORY:  Classification

            TARIFF NO.:  6304

            Clayton T. Joy
            Deacons China Consultants Limited
            Room 1001, Noble Tower
            22 Jian Guo Men Wai Da Jie
            Beijing, People's Republic of China

            Re:  Automobile seat covers

            Dear Mr. Joy:

                 This is in reference to your letter dated March 24, 1990,
            requesting the classification of automobile seat covers under
            the Harmonized Tariff Schedule of the United States Annotated
            (HTSUSA).

            FACTS:

                 The merchandise at issue is described as cotton and/or
            cotton polyester blend, single color dyed and custom fitted
            for "popular imported cars."  No sample was provided.  The
            seat covers will be imported from the People's Republic of
            China.

            ISSUE:

                 What is the proper classification of the automobile seat
            covers at issue under the HTSUSA?

            LAW AND ANALYSIS:

                 Classification of merchandise under the HTSUSA is in
            accordance with the General Rules of Interpretation (GRI),
            taken in order.  GRI 1 provides that classification shall be
            according to the terms of the headings and any relative
            section or chapter notes.  Heading 6304, HTSUSA, provides for
            other furnishing articles.













                                          -2-




                 The Explanatory Notes to the HTSUSA constitute the
            official interpretation of the tariff at the international
            level.  The Explanatory Notes to heading 6304 state that the
            heading includes furnishings used in automobiles.  The
            articles in question are classifiable in heading 6304.

            HOLDING:

                 The automobile seat covers at issue are classified under
            heading 6304, HTSUSA, as other furnishing articles.  A more
            specific classification, i.e. at the subheading level, cannot
            be determined without additional information about the precise
            fiber content of the seat covers by percentage and whether the
            fabric is knit or woven.  If you require a more specific
            classification, your request should include the additional
            information indicated above and, if possible, a sample of the
            item.

                                       Sincerely,




                                       John Durant, Director
                                       Commercial Rulings Division


































            6 cc: A.D.,N.Y. Seaport
            D. Rimmer library/za
            086823