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NY 876538

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July 28, 1992

CLA-2-87:S:N:N1:101-876538

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.99.5085

Ms. Jacqueline A. Bonace
Blair Corporation
220 Hickory Street
Warren, PA 16366-0001

RE: The tariff classification of a car cushion from Taiwan

Dear Ms. Bonace:

In your letter dated July 20, 1992 you requested a tariff classification ruling. You have submitted a sample of the product.

The imported product is a wooden beaded car cushion (Blair product number 008501). The cushion has three elastic bands that are attached to the front seat of an automobile. One of the elastic bands is fitted around the front seat head-rest. The primary purpose of the product is to remove a seated person from direct contact with the seat which will allow for better air circulation and more comfort. The imported seat cushion is of a class or kind of merchandise that is principally intended for use in motor vehicles.

The applicable subheading for the wooden beaded car cushion (Blair product number 008501) will be 8708.99.5085, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of motor vehicles. The rate of duty will be 3.1 percent ad valorem.

As you requested, the sample will be returned to your office.

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

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