CLA-2-87:S:N:N1:101-876538
Ms. Jacqueline A. Bonace
Blair Corporation
220 Hickory Street
Warren, PA 16366-0001
RE: The tariff classification of a car cushion from Taiwan
Dear Ms. Bonace:
In your letter dated July 20, 1992 you requested a tariff
classification ruling. You have submitted a sample of the
product.
The imported product is a wooden beaded car cushion (Blair
product number 008501). The cushion has three elastic bands that
are attached to the front seat of an automobile. One of the
elastic bands is fitted around the front seat head-rest. The
primary purpose of the product is to remove a seated person from
direct contact with the seat which will allow for better air
circulation and more comfort. The imported seat cushion is of a
class or kind of merchandise that is principally intended for use
in motor vehicles.
The applicable subheading for the wooden beaded car cushion
(Blair product number 008501) will be 8708.99.5085, Harmonized
Tariff Schedule of the United States (HTS), which provides for
other parts and accessories of motor vehicles. The rate of duty
will be 3.1 percent ad valorem.
As you requested, the sample will be returned to your
office.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport