The tariff classification of a bicycle seat saddle cover from Canada

NY A85713 August 12, 1996 CLA-2-87:RR:NC:MA:101 A85713 CATEGORY: Classification TARIFF NO.: 8714.99.8000 Ms. Isabelle C. Fountaine A.N. DERINGER, INC. HC76 Main Street Jackman, ME 04945 RE: The tariff classification of a bicycle seat saddle cover from Canada Dear Ms. Fountaine: In your letter dated July 12, 1996 you requested a tariff classification ruling on behalf of V‚lo Confort of Ste Therese, Quebec. The item concerned (shown below) is a 10«"L X 7«"W, triangular piece of sewn textile, black on the exterior and white on the interior, with polyurethane foam sewn into its interior. There is a black drawstring sewn into the lip of the opening in the textile. There is a gray stripe on one end of the textile piece with the words "VLO CONFORT", in white, above it. [Item Pictured Here] You state that the textile is composed of Lycra Spandex (80% nylon/20% Spandex) and that the polyurethane foam is of double-density. The enclosed packaging header states that the trade name of the item is the VLO CONFORT SADDLE COVER, that it is water-repellant and that the gray stripe on the saddle cover is reflective. The applicable subheading for the VLO CONFORT SADDLE COVER will be 8714.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of [bicycles]: Other: Other: Other. The rate of duty will be 10% 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 212-466-5667. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division