The tariff classification of cut pieces of laminated fabric for use in automotive seat upholstery from Brazil.

NY L80003 October 20, 2004 CLA-2-94:RR:NC:SP:233 L80003 CATEGORY: Classification TARIFF NO.: 9401.90.1020 Mr. Gerwald Meilen AUNDE Corporation 3000 Town Center, Suite 1385 Southfield, MI 48075 RE: The tariff classification of cut pieces of laminated fabric for use in automotive seat upholstery from Brazil. Dear Mr. Meilen: In your letter dated October 11, 2004, you requested a tariff classification ruling. The supplier is AUNDE Brasil S/A, Sao Paulo, Brazil. The merchandise consists of a layer of polyurethane cellular plastic foam material that is sandwiched between the face fabric which is a weft knit, 100% polyester of cut pile construction, and the backing fabric which is a warp knit scrim made of 100% filament polyamide. The laminated fabric is cut precisely to size and shape for use as a seat insert in an automotive seat cushion and seat back, rear and front for the Chevrolet Impala GMX211 and Chevrolet Monte Carlo GMX231 Model-Year 2006. The precision size cut pieces are sold to LEAR MTO, El Paso. Lear will use these cut pieces to sew them into seat covers. You have submitted one set of samples and the corresponding drawings for our review. The applicable subheading for the cut pieces of laminated fabric for use in automotive seat upholstery will be 9401.90.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seats, whether or not convertible into beds, and parts thereof: Parts: Of seats of a kind used for motor vehicles, Of textile material, cut to shape.” The rate of duty will be free. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division