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NY J82559




April 11, 2003

CLA-2-94:RR:NC:TA:349 J82559

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000; 6217.10.9530

Mr. Gordon C. Anderson
C.H. Robinson International, Inc.
8967 Columbine Road, Suite 400
Eden Prairie, MN 55347-4194

RE: The tariff classification of an electric golf cart seat cover and electric hand warmer from China.

Dear Mr. Anderson:

In your letter dated March 17, 2003 you requested a classification ruling on behalf of Intermark Associates, Inc.

You submitted two samples. The first sample is an electric golf cart cushioned seat cover. The outer shell is made from nylon woven fabric. It is stuffed with a polyester filler. The back portion of the rectangular cover features three straps with adjustable buckles used to secure it to the back and bottom cushion of the golf cart seat. Embedded within the filler are evenly placed wires used for uniform distribution of the heat. The cover has two adaptor plugs.

The second sample, item # GB-02/02, is an electric hand warming muff. The outer shell is made from nylon woven fabric. It is stuffed with a polyester filler. The muff has a cuff opening at each end used for the insertion of hands. Sewn to the muff is a one-inch adjustable strap with a plastic buckle that allows the user to wear the muff around the waist. The muff features a pocket on the front side with a zipper closure. There is another pocket located on the back with a hook and loop type closure. Embedded within the filler are evenly placed wires used for uniform distribution of the heat. As requested the samples are being returned.

In your letter you suggest classification under subheading 8708.99.8080, HTS, for the cushioned seat cover. The Explanatory Notes to Section XVII General Note iii(c) states that parts and accessories covered more specifically elsewhere in the nomenclature will be classified as such. In this case electric golf cart cushioned seat cover is more specifically provided for in heading 9404, HTS. Additionally, you suggest classification under subheading 6307.90.9889, HTS, for the muff. The muff is more specifically provided for as clothing accessories than as a made up textile article.

The applicable subheading for the golf cart seat cushioned cover 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.

The applicable subheading for the hand warmer muff will be 6217.10.9530, HTS, which provides for other made up clothing accessoriesother than those of heading 6212: Accessories: other: other, of man-made fibers.” The duty rate will be 14.7 percent ad valorem.

The hand muff falls within textile category designation 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

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 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,

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