The tariff classification of bicycle seat covers fromTaiwan.

NY 870314 January 17, 1992 CLA-2-87:S:N:N1:101-870314 CATEGORY: Classification TARIFF NO.: 8714.99.9000 Mr. Michael J. Arbeiter Inmotion 6407 Cecilia Circle Minneapolis, Minnesota 55439 RE: The tariff classification of bicycle seat covers from Taiwan. Dear Mr. Arbeiter: In your letter dated December 31, 1991 you requested a tariff classification ruling. The item is a bicycle seat cover which is normally placed over an existing bicycle seat or saddle. There is a liquid filled bladder that is used for additional padding. This pad is manufactured in the U.S. and shipped to the manufacture of the finished seat cover for inclusion. The applicable subheading for the bicycle seat cover will be 8714.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories for bicycles. The rate of duty will be 10 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