The tariff classification of a Seat Belt Comforter and Driver’s Seat Lift Cushion from China

NY L82036 February 4, 2005 CLA-2-87:RR:NC:MM:101 L82036 CATEGORY: Classification TARIFF NO.: 8708.29.5060, 9404.90.2000 Ms. Francine Marcoux Hampton Direct, Inc. 350 Pioneer Drive, P.O. Box 1199 Williston, Vermont 05495 RE: The tariff classification of a Seat Belt Comforter and Driver’s Seat Lift Cushion from China Dear Ms. Marcoux: In your letter dated January 21, 2005 you requested a tariff classification ruling. You submitted samples and pictures of a Seat Belt Comforter #19390 and a Driver’s Seat Lift Cushion #25512. The Seat Belt Comforter is made of a polyester fleece material. It slips over all standard automotive seat belts and its purpose is to prevent the shoulder seat belt strap from cutting into ones neck or shoulder blade. Its approximate size is 6 ¼ inches x 8 ½ inches. The Driver’s Seat Lift Cushion has a machine washable cover with zipper made of 35% cotton and 65% polyester over a solid plastic foam cushion. The cushion is angled and provides added padding and extra comfort while driving. You state this cushion will also offer the driver a better view of the road because the cushion angles from 2 ¼ inches to 4 ½ inches to accommodate the driver’s seating preference. You state that you believe that the Seat Belt Comforter could be classified under HTS 6307.90.9889. We disagree with your proposed classification because this item is more correctly classified as an auto accessory. The applicable subheading for the Seat Belt Comforter will be 8708.29.5060, 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 of bodies (including cabs): Other: Other…Other. The rate of duty will be 2.5% ad valorem. The applicable subheading for the Driver’s Seat Lift Cushion will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Mattress supports; articles of bedding and similar furnishing… fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Other. The rate of duty will be 6% 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 classification of the Seat Belt Comforter of the ruling, contact National Import Specialist Robert DeSoucey at 646-733-3008. If you have any questions regarding the classification of the Driver’s Seat Lift Cushion contact National Import Specialist John Hansen at 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division