The tariff classification of a cushioned bicycle seat cover from China

NY B89567 October 7, 1997 CLA-2-87:RR:NC:1:101 B89567 CATEGORY: Classification TARIFF NO.: 8714.99.8000 Mr. Tim Parsons PARSONS TRADING 1 Sharilyn Lane Novato, CA 94947 RE: The tariff classification of a cushioned bicycle seat cover from China Dear Mr. Parsons: In your letter dated September 9, 1997, you requested a tariff classification ruling. The item concerned (shown below) is a black, triangular piece of soft, smooth, sewn textile which covers, and is sewn to, a black soft rubber cushion with dimpled exterior. There is a black, corded drawstring sewn around the bottom, open edge of the textile; the drawstring is threaded through a black, push-button-shaped piece of hard plastic which serves to stop the expansion of the drawstring. The function of this item is to "cushion" a bicycle seat when fitted over it. The applicable subheading for the cushioned bicycle seat 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, Robert B. Swierupski Director, National Commodity Specialist Division