The tariff classification of heated automotive seat cushions and automotive seat heating assemblies from Mexico

NY 802112 October 6, 1994 CLA-2-94:S:N:N6:349 802112 CATEGORY: Classification TARIFF NO.: 9404.90.2000; 9401.90.1080 Mr. Randy L. Pohler International Consultation Services P.O. Box 999 Del Rio, Texas 78841 RE: The tariff classification of heated automotive seat cushions and automotive seat heating assemblies from Mexico Dear Mr. Pohler: In your letter dated September 7, 1994 you requested a tariff classification ruling. The first item is a heated automobile seat cushion. It is constructed of two one half inch pieces of foam which are cut to size then placed in a heat press which forms the shape of the cushion. After forming to shape, heating wire and a thermal sensor is placed between the two pieces of foam and connected to a plug which is designed for an automobile cigarette lighter. The foam is trimmed and the foam cushion is covered with a polyester/tricot material which is sewn to the shape of the cushion. A polyester trim is sewn around the edge of the seat cushion to secure the edges of the cover to the seat cushion. Elastic straps are sewn to the top and bottom of the cushion which serve to secure the cushion to the seat of the automobile. This product is commonly known as a seat cushion. The product is normally placed on top of the existing seat in an automobile to provide additional comfort, protect the existing seat, and provide protection from varying climate conditions. The second item is an automobile seat heating assembly. This product is used in the manufacture of heated automotive seats. It consists of two thin layers of foam (approximately 1/8 inch in diameter), heating wire, glue, tricot fabric, liner, thermal sensor, and wire power leads with connectors. The seat assemblies are comprised of two parts; the seat and seat back. The seat heating assemblies are designed to maintain a constant, comfortable seat temperature in luxury vehicles. After importation into the United States, the seat heating assemblies will be placed into automobile seats prior to the exterior covers being sewn into position. The assemblies will be wired into the automobile electrical system when installed. The applicable subheading for the heated seat cushion will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other pillows, cushions and similar furnishings. The rate of duty will be 6 percent ad valorem. The applicable subheading for the automobile seat heating assemblies will be 9401.90.1080, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of seats of a kind used for motor vehicles. The rate of duty will be 3.1 percent ad valorem. 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