The tariff classification of an Air Flow Seat Cushion from China

 N281906 January 12, 2017 CLA-2-87:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8708.99.8180 William Helms Schmidt, Pritchard & Co., Inc. 9801 West Lawrence Avenue Schiller Park, IL 60176 RE: The tariff classification of an Air Flow Seat Cushion from China Dear Mr. Helms, In your letter dated October 12, 2016, you requested a tariff classification ruling on behalf of Custom Accessories Inc. As requested, the sample which was provided to this office will be returned to your attention. The item under consideration has been identified as an Air Flow Seat Cushion, used for covering automobile seats. In the information and advertisement materials provided with your request, it states that the seat cover attaches easily and stays in place with an elastic band. It is constructed of 27 percent paper and 34 percent polypropylene and 39 percent polyethylene. The applicable subheading for the Air Flow Seat Cushion will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other: Other.” The general rate of duty will be 2.5%. The applicable classification subheading duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/current. 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, please contact National Import Specialist Liana Alvarez at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division