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NY J88554

September 10, 2003

CLA-2-94:RR:NC:SP:233 J88554


TARIFF NO.: 9401.90.1085

Ms. Marian E. Ladner
Strasburger & Price, LLP
1401 McKinney Street, Suite 2200
Houston, TX 77010-4035

RE: The tariff classification of foam shaped for seat cushions of motor vehicles from Mexico.

Dear Ms. Ladner:

In your letter dated August 11, 2003, on behalf of Distinctive Industries, Inc. (the “Company”), you requested a tariff classification ruling.

The items to be imported are uncovered pieces of molded polyurethane foam shaped for the seat cushions of specific makes and models of motor vehicles. The Company will import pieces of molded polyurethane foam from Automotive Resources International (“ARI”), located in Mexico. ARI will pour U.S. origin chemicals into unique molds and then apply pressure to the molds, creating pieces of molded polyurethane foam, which will comprise the seat cushions. The uncovered pieces of molded polyurethane foam are shipped to the Company which uses the pieces of molded foam in the assembly of distinct motor vehicle seats.

The applicable subheading for the foam shaped for seat cushions of motor vehicles will be 9401.90.1085, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Of seats of a kind used for motor vehicles, Other.” The rate of duty will be free.

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 Lawrence Mushinske at 646-733-3036.


Robert B. Swierupski

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