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NY G82563

October 20, 2000

CLA-2-94:RR:NC:TA:349 G82563


TARIFF NO.: 9404.90.2000

Mr. Stephen C. Liu
Pacific Century Customs Service
11099 S. La Cienega Blvd., #202
Los Angeles, CA 90045

RE: The tariff classification of a cushioned seat cover from Taiwan.

Dear Mr. Liu:

In your letter dated September 25, 2000 you requested a classification ruling on behalf of CoopSport International LP.

The submitted sample is a cushioned seat cover. The front portion of the cushion is made from a knit fabric laminated to neoprene. It is backed with a ½ inch thick layer of plastic foam. The fabric has a camouflage print. The sides are made from a knit fabric. The back portion of the headrest area has a piece of elastic sewn along the edge. The cover is designed to slip on the front seat of a car. It features two elastic loops and two straps used to attach the cover to the seat. This cover will be used in the automotive industry on vehicles such as SUV and jeeps. The cover measures approximately 22 x 45 inches.

The applicable subheading for the seat cushion will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The duty rate will be 6 percent ad valorem.

Subheading 9404.90.2000 is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist John Hansen at 212-637-7078.


Robert B. Swierupski

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