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NY M86196

September 20, 2006

CLA-2-85:RR:NC:N1:112 M86196


TARIFF NO.: 8543.89.9795

Kristine Ratajczek
Sales/Marketing Administrator,
Kolpin Powersports, Inc.
205 N. Depot St.
Fox Lake, WI 53933-9761

RE: The tariff classification of an electric seat cover from China

Dear Ms. Ratajczek,

In your letter dated August 23, 2006, you requested a tariff classification ruling.

The item concerned is the Heated Seat Cover (# KPSAM15). It is an oval-shaped piece of Neolite material with a sewn-in elastic border around the circular opening in its back. There are also two elastic straps with Velcro closures sewn to the elastic border. Placed inside a Velcro-closed cut-out panel in the back of the item is an electric heating pad with an insulated power cord which has a torpedo plug on its end and a built-in on-off switch approximately three-quarters of the way down its length; an additional insulated power cord is also provided which can be extended from the cord attached to the heating pad and connected to a vehicle battery.

The Heated Seat Cover (# KPSAM15) is meant to cover the seat of an All-Terrain Vehicle (ATV) and be powered by its battery either through direct connection or connection with the ATV power outlet.

The applicable classification subheading for the Heated Seat Cover (# KPSAM15) will be 8543.89.9795, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical apparatus, having individual functions, not specified or included elsewhere ... : Other apparatus: Other: Other: Other: Other: Other”. The rate of duty will be 2.6%.

Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/.

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 Richard Laman at 646-733-3017.


Robert B. Swierupski

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