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NY 805577




January 6, 1995

CLA-2-87:S:N:N1:101-805577

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.99.8080; 6307.90.9989

Mr. William J. LeClair
Trans-Border Customs Services, Inc.
One Trans-Border Drive
P.O. Box 800
Champlain, NY 12919

RE: The tariff classification of snowmobile handle muffs, buttock warmers, and kidney belts from India.

Dear Mr. LeClair:

In your letter dated December 29, 1994 you requested a tariff classification ruling.

The first item, having product code 46-050 is a pair of fleece lined muffs. These muffs, composed of nylon exterior shell with fleece lining, are designed with snap closures that secure them over the snowmobile handle bars and allow the driver to slide his hands into the muff to operate the vehicle. The muffs are water repellent with the outer surface coated with polyurethane. No lab test was provided.

The second item, having product code 16-428 is a seat warmer that is placed inside the wearer's snow pants. It is contoured to fit the buttocks. It is composed of knit polyester surface with nylon piping around the edge. A layer of spun polyester fibers between the two outer surfaces acts as insulation.

The third item is a kidney belt of nylon material construction. The belt is 7 1/2 inches in width and has four stays embedded in the back area for support of the kidneys. The belt front area uses spandex material and velcro to secure it around the user.

The applicable subheading for the fleece lined muffs will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of motor vehicles. The rate of duty will be 3.0 percent ad valorem.

The applicable subheading for the buttocks warmer will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles. The rate of duty will be 7.0 percent ad valorem.

The applicable subheading for the kidney belt will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles. The rate of duty will be 7.0 percent ad valorem.

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

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