F81909 F8 Ruling Active

The tariff classification of automobile seat pads from Canada.

Issued February 7, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9401.90.1080

Headings: 9401

Product description

The submitted samples are as follows: 1. Pad - Seat Back, Part Number YL14-8764810-BA, is a part made from polyurethane foam, with no additional metal springs or frames. This article will be imported as presented, without the outer cover. The cover will be attached after importation. On the back of the pad is a gray material called Duon. Duon is a commercial industrial fabric used in automotive interiors. In this application, it works as an anti-rattle or anti-squeak device so that the polyurethane does not rub against the seat frame. On the front of the seat pad there are four Velcro strips for use in attaching the seat cover after importation. Neither the Duon nor the Velcro strips provide for any type of reinforcement to the pad. 2. Pad - Seat Bottom, Part Number F2006672, is also made of polyurethane foam, with no additional metal springs or frames. This article will be imported as presented, without the outer cover. The cover will be attached after importation. The underside of the pad contains the same Duon material as the above referenced part. The Duon material is used to provide for the same anti-rattle or ant-squeak protection from the seat frame. The front side of the pad contains two metal wires, one on each side of the pad. These wires are used in conjunction with hog ring to attach the pad’s cover after importation. Neither the Duon nor the wires provide for any type of reinforcement to the pad.

CBP rationale

The applicable subheading for the above described Pad - Seat Back and Pad - Seat Bottom, will be 9401.90.1080, Harmonized Tariff Schedule of the United States (HTS), which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: parts: of seats of a kind used for motor vehicles, other.

Full text

NY F81909 February 7, 2000 CLA-2-94:RR:NC:SP:233 F81909 CATEGORY: Classification TARIFF NO.: 9401.90.1080 Mr. Michael J. Walsh Ford Motor Company 17101 Rotunda Dr. MD 654 Dearborn, MI 48121 RE: The tariff classification of automobile seat pads from Canada. Dear Mr. Walsh: In your letter dated January 21,2000, you requested a tariff classification ruling. The submitted samples are as follows: 1. Pad - Seat Back, Part Number YL14-8764810-BA, is a part made from polyurethane foam, with no additional metal springs or frames. This article will be imported as presented, without the outer cover. The cover will be attached after importation. On the back of the pad is a gray material called Duon. Duon is a commercial industrial fabric used in automotive interiors. In this application, it works as an anti-rattle or anti-squeak device so that the polyurethane does not rub against the seat frame. On the front of the seat pad there are four Velcro strips for use in attaching the seat cover after importation. Neither the Duon nor the Velcro strips provide for any type of reinforcement to the pad. 2. Pad - Seat Bottom, Part Number F2006672, is also made of polyurethane foam, with no additional metal springs or frames. This article will be imported as presented, without the outer cover. The cover will be attached after importation. The underside of the pad contains the same Duon material as the above referenced part. The Duon material is used to provide for the same anti-rattle or ant-squeak protection from the seat frame. The front side of the pad contains two metal wires, one on each side of the pad. These wires are used in conjunction with hog ring to attach the pad’s cover after importation. Neither the Duon nor the wires provide for any type of reinforcement to the pad. The applicable subheading for the above described Pad - Seat Back and Pad - Seat Bottom, will be 9401.90.1080, Harmonized Tariff Schedule of the United States (HTS), which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: parts: of seats of a kind used for motor vehicles, other. The rate of duty will be free. 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 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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