&&The goods are described as Steering Wheel Covers. Model number MSW3407 is a Mossy Oak 2 Grip Steering Wheel Cover. It has a built in molded rubber hand grip with polyester fabric and features Mossy Oak Break-Up Infinity Camo. Model number RSW4702 Realtree Girl Logo Grip Steering Wheel Cover is made of a stretch neoprene and features Realtree AP Pink Camo. Both models have a soft, comfortable grip and keep your hands cool in the summer and warm in the winter.

&&In order to be classified in Chapter 87, as a part or an accessory of a motor vehicle, the steering wheel covers at issue must meet the criteria listed in the General Explanatory Note to Section XVII, Part (III) – PARTS AND ACCESSORIES, as follows:&&&&“It should, however, be noted that these headings apply only to those parts or accessories which comply with all three of the following conditions:&&&&a. They must not be excluded by the terms of Note 2 to this Section (see paragraph (A) below). and&&b. They must be suitable for use solely or principally with the articles of Chapters 86 to 88 (see paragraph (B) below). and&&c. They must not be more specifically included elsewhere in the Nomenclature (see paragraph (C) below).&&&&The steering wheel covers at issue comply with all three of the aforementioned conditions.&&&&Heading 87.08 also has criteria to be met in order for goods to be classified in that heading as parts or accessories. It reads as follows:&&&&“This heading covers parts and accessories of the motor vehicles of headings 87.01 to 87.05, provided the parts and accessories fulfil both the following conditions:&&&&a. They must be identifiable as being suitable for use solely or principally with the above-mentioned vehicles; and&&b. they must not be excluded by the provisions of the Notes to Section XVII (see the corresponding General Explanatory Note)”.&&&&These steering wheel covers at issue fulfill the two conditions stated in Explanatory Notes to heading 87.08 above to be considered as “parts and accessories” of the motor vehicles of headings 87.01 to 87.05.&&