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The tariff classification of rail car seat parts from Canada.
Issued April 8, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C86393 (April 8, 1998)
Tariff classification
HTS codes: 9401.90.5000
Headings: 9401
Product description
The items at issue are seat parts which will be imported into the U.S. for further assembly into rail car seats. They consist of a foam/suspension unit, a cut and sewn to size kevlar cover, and a cut and sewn to size fabric cover for the backrest and bottom cushions.
CBP rationale
The applicable subheading for the rail car seat parts will be 9401.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of seats.
Full text
NY C86393 April 8, 1998 CLA-2-94:RR:NC:SP:233 C86393 CATEGORY: Classification TARIFF NO.: 9401.90.5000 Ms. Debra A. Tremblay Affiliated Customs Brokers USA, Inc. 100 Walnut Street Champlain, NY 12919 RE: The tariff classification of rail car seat parts from Canada. Dear Ms. Tremblay: In your letter dated April 1, 1998, on behalf of AMI Inc., you requested a tariff classification ruling. The items at issue are seat parts which will be imported into the U.S. for further assembly into rail car seats. They consist of a foam/suspension unit, a cut and sewn to size kevlar cover, and a cut and sewn to size fabric cover for the backrest and bottom cushions. The applicable subheading for the rail car seat parts will be 9401.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of seats. The general rate of duty will be 0.8% ad valorem. 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 Lawrence Mushinske at 212-466-5739. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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