872974 87 Ruling Active

The tariff classification of seat mats from China

Issued April 21, 1992 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9902.46.02, 4602.10.5000, 8708.99.5085

Headings: 8708, 4602, 9902

Product description

The mats are made of interwoven strips of corn husk. The car seat mat measures 18 inches by 38 inches and is composed of two sections. An elastic on the back of the top section holds the mat over a car seat. The regular seat mat is 18 inches by 18 inches square and has strips for tying onto indoor or outdoor chairs.

CBP rationale

The applicable subheading for the regular seat mats made of corn husk will be 4602.10.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles made directly to shape from plaiting materials, of other vegetable materials. The applicable subheading for the car seat mats will be 8708.99.5085, HTSUS, which provides for other auto accessories.

Full text

NY 872974 April 21, 1992 CLA-2-46:S:N:N1:230 872974 CATEGORY: Classification TARIFF NO.: 4602.10.5000; 9902.46.02; 8708.99.5085 Mr. Jizeng Chen J. C. Imports P. O. Box 5041 Newport News, VA 23605 RE: The tariff classification of seat mats from China Dear Mr. Chen: In your letter dated March 30, 1992 you requested a tariff classification ruling. The ruling was requested on car seat covers or mats and on regular seat cushions or mats. A sample of a car seat mat and a photograph of a seat mat were submitted. The mats are made of interwoven strips of corn husk. The car seat mat measures 18 inches by 38 inches and is composed of two sections. An elastic on the back of the top section holds the mat over a car seat. The regular seat mat is 18 inches by 18 inches square and has strips for tying onto indoor or outdoor chairs. The applicable subheading for the regular seat mats made of corn husk will be 4602.10.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles made directly to shape from plaiting materials, of other vegetable materials. The rate of duty will be 3 percent ad valorem. The duty for wicker products provided for in subheading 4602.10.5000, HTSUS, is temporarily suspended under subheading 9902.46.02, HTSUS, effective for products entered on or before December 31, 1992. The applicable subheading for the car seat mats will be 8708.99.5085, HTSUS, which provides for other auto accessories. The rate of duty will be 3.1 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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