The tariff classification of a Gel Saddle Cover for a bicycle from China

NY F80197 December 1, 1999 CLA-2-87:RR:NC:MM:101 F80197 CATEGORY: Classification TARIFF NO.: 8714.99.8000 Ms. Brenda Bercier International Import Traffic Manager Brunswick Bicycles P.O. Box 344 Olney, Illinois 62450 RE: The tariff classification of a Gel Saddle Cover for a bicycle from China Dear Ms. Bercier: In your letter dated November 17, 1999 you requested a tariff classification ruling. You submitted a sample of a Gel Saddle Cover which is designed to fit over a bicycle seat. Its purpose is to absorb shock and vibration. The composition of the gel saddle cover is 40% PVC powder, 59% Dioctyl Phthalate and 1% Stabilizer. You have suggested that the correct classification for the Gel Saddle Cover is 3926.90.9880 which provides for: Other articles of plastics and other articles of headings 3901 to 3914: Other: Other: Other, dutiable at 5.3% ad valorem. We believe that the Gel Saddle Cover is more specifically provided for as accessories of bicycles. The applicable subheading for the Gel Saddle Cover will be 8714.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of vehicles of headings 8711 to 8713: 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 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division