The tariff classification of the body seat cushion from Taiwan.

854185 July 27, 1990 CLA-2-62:S:N:N3H:353 854185 CATEGORY: Classification TARIFF NO.: 6217.10.0030 Mr. Larry Linehan Alfred H. Marzolf, Inc. 157 Yesler Way Suite 605 Seattle, Washington, U.S.A. 98104 RE: The tariff classification of the body seat cushion from Taiwan. Dear Mr. Linehan: In your letter dated June 29, 1990, on behalf of Tiara Trading Co., Inc., you requested a tariff classification ruling. One sample, of an "All-Sport Seat" was submitted. The article is a seat cushion that is designed to be worn on the body by means of an adjustable waist strap with a buckle fastener. The body seat cushion has an outer layer of woven nylon fabric which covers 20 mm neoprene foam. The strap is made of nylon. As requested in your letter, the sample will be returned to you. The applicable subheading for the body seat cushion will be 6217.10.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up clothing accessories,; parts of garments or of clothing accessories, other than those of heading 6212: Accessories ... of man-made fibers. The rate of duty will be 15.5 percent ad valorem. Please note that the imported merchandise must be legibly marked to show the country of origin where the goods were manufactured, (Taiwan). The submitted sample only shows the name of the product design, "All-Sport Seat". The body seat cushion falls within textile category designation 659. Based upon international textile trade agreements, products of Taiwan are subject to quota restraints and visa requirements.  The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs 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