E82884 E8 Ruling Active

The tariff classification of an Automotive Seat Cushion from China

Issued June 10, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8708.99.8080

Headings: 8708

Product description

You submitted a sample of an Automotive Seat Cushion - Reference Number NT8805/6/7/8 . The sample is a brown color Car Seat Cover with a full back and skirt. This cover is available in different colors. The cushion is composed of: · Face Material is 100% polyester knit fabric with PU coated foam compound/6MM high-density foam. 180G. · Back material is 100% polyester knit fabric with PU coated foam compound/3MM high-density foam. 110G. · Total Weight 290G.

CBP rationale

The applicable subheading for the Automotive Seat Cushion will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other…Other.

Full text

NY E82884 June 10, 1999 CLA-2-87:RR:NC:MM:101 E82884 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Greg Bell Director of Corporate Development Allison Corporation 15 Okner Parkway Livingston, New Jersey 07039-1693 RE: The tariff classification of an Automotive Seat Cushion from China Dear Mr. Bell: In your letter dated May 26, 1999 you requested a tariff classification ruling. You submitted a sample of an Automotive Seat Cushion - Reference Number NT8805/6/7/8 . The sample is a brown color Car Seat Cover with a full back and skirt. This cover is available in different colors. The cushion is composed of: · Face Material is 100% polyester knit fabric with PU coated foam compound/6MM high-density foam. 180G. · Back material is 100% polyester knit fabric with PU coated foam compound/3MM high-density foam. 110G. · Total Weight 290G. The applicable subheading for the Automotive Seat Cushion will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other…Other. The rate of duty will be 2.5% 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 Robert DeSoucey at 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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