The tariff classification of a Seatbrella( Detachable Coverlet for Bucket Car Seats from China

NY F87907 June 30, 2000 CLA-2-87:RR:NC:MM:101 F87907 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Michael M. Harvey FOCA Enterprises, Inc. 913 Aspen Drive DeSoto, Texas 75115 RE: The tariff classification of a Seatbrella( Detachable Coverlet for Bucket Car Seats from China Dear Mr. Harvey: In your undated letter you requested a tariff classification ruling. You submitted samples and literature of the Seatbrella( Detachable Coverlet for Bucket Car Seats. This item is a detachable automobile seat coverlet that functions as a temporary seat protector. You state that the coverlet slips on and off the seat in seconds and folds into a built-in case for convenient storage and carrying purposes. The coverlet is designed to protect the upholstery from the perspiration fluids, dirt and grime on the clothes of a seated occupant; commuting and traveling with children; eating and drinking in the car; and transporting pets and merchandise. The coverlet is made of water-resistant nylon and measures 60" long by 29" wide. The coverlet does not contain any padding. The applicable subheading for the Seatbrella( Detachable Coverlet for Bucket Car Seats will be 8708.99.8080, 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: Other: Other: Other: Other…Other. The rate of duty will be 2.5% 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