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Tariff classification of car seat covers
Memorandum D10-15-31

ISSN 2369-2391


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In brief

Paragraph 6 of this D-Memorandum has been updated to reflect the Harmonized System.

Throughout this Memorandum a reference to car includes a reference to vehicles of headings 87.01 to 87.05.

This memorandum outlines and explains the Canada Border Services Agency's classification of car seat covers.


Customs Tariff


Guidelines and general information


Permanent car seat covers: These are covers for the permanent attachment to the backs, bottoms and frames of seats of automobiles and other motor vehicles. Permanent car seat covers may be equipped with elements and cut-outs for fixing and adapting them to seats and their frames. They can be made of different materials, and can consist of more than one piece for assembly to constitute a complete seat cover. After the seats are installed in the vehicle, the covers cannot generally be removed without first removing the seat from the vehicle.

For purposes of this administrative policy, it is understood that these covers are presented separately from the seats, and that “permanent attachment” means at least one of the following:

Protective car seat covers: These are removable covers for seats of automobiles and other motor vehicles for adding comfort, thermal protection, design, etc. to seats. These covers are generally fitted with attachment straps, and are not intended for permanent attachment to seats nor as single-use covers.

Disposable car seat covers: These are disposable covers for seats of automobiles and other motor vehicles, generally of plastic, used by mechanics, valets, auto body repair shops, etc. to temporarily protect the seats. These removable covers are intended for a single use after which they are discarded.

Adminstrative policy

Parts or accessories of motor vehicles of headings 87.01 to 87.05:

1. Heading 87.08 provides for “Parts and accessories of the motor vehicles of headings 87.01 to 87.05.” However, vehicle seats of heading 94.01 are specifically excluded from Chapter 87 by Section XVII General Explanatory Note (III)(C)(12). Consequently, even though car seat covers may be considered to be a “part” or an” accessory” of seats of automobiles and other motor vehicles in the common ordinary understanding of these words, they are not classified under heading 87.08.

2. For information on the CBSA’s administrative policy on “parts” and “accessories”, refer to Memorandum D10-0-1, Classification of Parts and Accessories in the Customs Tariff.

Permanent car seats covers:


permanent car seat covers 1permanent car seat covers 2

3. Heading 94.01 covers vehicle seats and parts thereof.

4. The Explanatory Notes to heading 94.01 state that this heading covers identifiable parts of seats, including in particular seat or backrest covers for the permanent attachment to a seat.

5. In accordance with the General Explanatory Notes to Chapter 94, for permanent car seat covers to be classified as parts of seats of heading 94.01, they must be identifiable by their shape or specific features as parts designed solely or principally for vehicle seats, and not more specifically covered in another heading of the Customs Tariff.

6. Permanent car seat covers are classified under subheading 9401.99, which provides for parts of seats.

7. The following goods are not considered “parts” of car seats for tariff classification purposes and are not covered by heading 94.01:

8. Classification of such goods is usually based on their constituent materials.

Protective car seats covers:


protective car seat covers 1protective car seat covers 2

9. Protective car seat covers serve to protect an already existing fully-finished car seat. They are not considered parts of goods of heading 94.01. Classification of such a good is based on its constituent materials and the application of the pertinent General Rules for the Interpretation of the Harmonized System (GIRs).

10. Classification of a textile protective vehicle seat cover would fall under heading 63.04 which provides for other furnishing articles, excluding those of heading 94.04. Classification of a leather protective car seat would fall under heading 42.05 which provides for other articles of leather or of composition leather.

Disposable car seat covers:


disposable car seat covers 1disposable car seat covers 2

11. Disposable car seat covers are not considered parts of goods of heading 94.01. Classification of the single-use cover is based on its constituent material. Generally made of plastic, the classification would fall under heading 39.26 which provides for other articles of plastics.

Additional information

12. For certainty regarding the tariff classification of a product, importers may request an advance ruling on tariff classification. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification, which is found on the CBSA website.

13. For more information, call contact the CBSA Border Information Service (BIS):
Calls within Canada & the United States (toll free): 1-800-461-9999
Calls outside Canada & the United States (long distance charges apply):
1-204-983-3550 or 1-506-636-5064

TTY: 1-866-335-3237

Contact Us online (webform)
Contact Us at the CBSA website


Issuing office
Trade Policy Division
Trade and Anti-dumping Programs Directorate
Commercial and Trade Branch
Headquarters file
Legislative references
Customs Tariff
Other references
Superseded memorandum D
D10-15-31 dated November 5, 2020
Date modified: