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NY G80134





August 11, 2000

CLA-2-87:RR:NC:MM:101 G80134

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.99.8080

Mr. Orlando Rodriguez
Assistant Manager
ALMACENES PITUSA, INC.
P.O. Box 839
Hato Rey Station
San Juan, Puerto Rico 00919-0839

RE: The tariff classification of a Comfort Cushion from China

Dear Mr. Rodriguez:

In your letter dated June 2, 2000 you requested a tariff classification ruling.

You submitted a picture of a massaging Comfort Cushion, which has individual beads that move with body movement to create a massaging effect. The cushion is attached and tied around an existing car, van truck, boat, office, or home seat. The cushion appears to be of the type that is most commonly used on motor vehicle seats.

The applicable subheading for the Comfort 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: OtherOther. 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,

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