Rev. Rul. 56-349

Covers made of plastic, terry cloth, corduroy, or other similar materials, which are held out by the manufacturers thereof as being suitable for use as automobile seat covers, furniture covers, bath mats, table covers, play-pen covers, etc., but which by reason of their size, shape, and design are more suitable for use as automobile seat covers than for any other use, are subject to the manufacturers excise tax imposed by section 4061(b) of the Internal Revenue Code of 1954 as automobile parts or accessories. Because the Internal Revenue Service has previously held that similar articles are not subject to tax, the instant ruling will not be applied retroactively, but will be effective with respect to sales made on and after September 1, 1956.